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Official guidance
Capital Allowances Manual

CA39400 · Industrial buildings allowance (IBA): how allowances and charges are made

  • CA39410 · IBA: how allowances and charges are made: trades
  • CA39420 · IBA: how allowances and charges are made: lessors and licensors
  • CA39430 · IBA: how allowances and charges are made: buildings temporarily out of use
  • CA39440 · IBA: how allowances and charges are made: carry back of balancing allowances by mining concerns
  1. Industrial Buildings Allowance (IBA): Contents
  2. Industrial buildings allowance (IBA): how allowances and charges are made: contents

CA39400 | Industrial buildings allowance (IBA): how allowances and charges are made: contents

From HM Revenue & Customs · Capital Allowances Manual

Contents4 entries

  1. CA39410IBA: how allowances and charges are made: trades
  2. CA39420IBA: how allowances and charges are made: lessors and licensors
  3. CA39430IBA: how allowances and charges are made: buildings temporarily out of use
  4. CA39440IBA: how allowances and charges are made: carry back of balancing allowances by mining concerns
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