CA34000 | Industrial Buildings Allowance (IBA): initial allowances: contentsFrom HM Revenue & Customs · Capital Allowances ManualDetailsContents4 entriesCA34050IBA: initial allowance: conditionsCA34100IBA: initial allowance: withdrawal of initial allowanceCA34200IBA: initial allowance: transport grantsCA34300IBA: Initial allowance: expenditure incurred in the year ended 31 October 1993PreviousNext