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Contents

Official guidance

Capital Allowances Manual

CA40000 · Agricultural Buildings Allowance (ABA)

Find in this level

CA40050 · ABA: outline
CA40100 · ABA: definitions
CA40200 · ABA: qualifying expenditure
CA40300 · ABA: buildings bought unused
CA41000 · ABA: the relevant interest
CA41100 · ABA: writing down allowances
CA41200 · ABA: balancing events
CA41300 · ABA: balancing adjustments
CA41400 · ABA: anti-avoidance: transfer subject to subordinate interest
CA41410 · ABA: anti-avoidance: transfers treated as being at market value
CA41420 · ABA: how allowances and charges are made

Agricultural Buildings Allowance (ABA): contents
ABA: definitions

CA40100 | ABA: definitions

From HM Revenue & Customs · Capital Allowances Manual

Page archived. Agricultural buildings allowance was phased out by FA2008.