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Official guidance

Capital Allowances Manual

CA38000 · Industrial buildings allowance (IBA): highway undertakings

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CA38050 · IBA: highway undertakings: background
CA38100 · IBA: highway undertakings: definitions
CA38200 · IBA: highway undertakings: how IBA conditions are satisfied
CA38300 · IBA: highway undertakings: when concession treated as extended
CA38400 · IBA: highway undertakings: balancing adjustments

Industrial Buildings Allowance (IBA): Contents
Industrial buildings allowance (IBA): highway undertakings: Contents

CA38000 | Industrial buildings allowance (IBA): highway undertakings: Contents

From HM Revenue & Customs · Capital Allowances Manual

Contents5 entries

CA38050IBA: highway undertakings: background
CA38100IBA: highway undertakings: definitions
CA38200IBA: highway undertakings: how IBA conditions are satisfied
CA38300IBA: highway undertakings: when concession treated as extended
CA38400IBA: highway undertakings: balancing adjustments