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CA40000 | Agricultural Buildings Allowance (ABA): contents

From HM Revenue & Customs · Capital Allowances Manual

Contents11 entries

  1. CA40050ABA: outline
  2. CA40100ABA: definitions
  3. CA40200ABA: qualifying expenditure
  4. CA40300ABA: buildings bought unused
  5. CA41000ABA: the relevant interest
  6. CA41100ABA: writing down allowances
  7. CA41200ABA: balancing events
  8. CA41300ABA: balancing adjustments
  9. CA41400ABA: anti-avoidance: transfer subject to subordinate interest
  10. CA41410ABA: anti-avoidance: transfers treated as being at market value
  11. CA41420ABA: how allowances and charges are made