SolvedCA80400 | Dredging: Marinas
From HM Revenue & Customs · Capital Allowances Manual
You may get a claim for dredging allowances from a person who operates a marina. The operation of a marina would normally have been a dock undertaking for IBA purposes CA32232. The operation of a marina which would have been a dock undertaking for IBA purposes will be a qualifying trade for dredging purposes and dredging allowances will be due.