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Official guidance

Capital Allowances Manual

CA34500 · Industrial Buildings Allowance (IBA): writing down allowance

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CA34510 · IBA: writing down allowances: conditions
CA34600 · IBA: writing down allowances: amount
CA34650 · IBA: writing down allowances: limit
CA34700 · IBA: writing down allowances: writing off of qualifying expenditure
CA34800 · IBA: writing down allowances: residue of qualifying expenditure

Industrial Buildings Allowance (IBA): Contents
Industrial Buildings Allowance (IBA): writing down allowance: contents

CA34500 | Industrial Buildings Allowance (IBA): writing down allowance: contents

From HM Revenue & Customs · Capital Allowances Manual

Contents5 entries

CA34510IBA: writing down allowances: conditions
CA34600IBA: writing down allowances: amount
CA34650IBA: writing down allowances: limit
CA34700IBA: writing down allowances: writing off of qualifying expenditure
CA34800IBA: writing down allowances: residue of qualifying expenditure