CA39400 | Industrial buildings allowance (IBA): how allowances and charges are made: contents
From HM Revenue & Customs · Capital Allowances Manual
Contents4 entries
- CA39410IBA: how allowances and charges are made: trades
- CA39420IBA: how allowances and charges are made: lessors and licensors
- CA39430IBA: how allowances and charges are made: buildings temporarily out of use
- CA39440IBA: how allowances and charges are made: carry back of balancing allowances by mining concerns