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Contents

Official guidance
Capital Allowances Manual

CA90000 · Structures and buildings allowance (SBA)

  • CA90005 · Outline
  • CA90500 · Relevant interest
  • CA91000 · Allowances
  • CA92000 · Use
  • CA93000 · Qualifying expenditure
  • CA94000 · Excluded expenditure
  • CA94500 · Highway undertakings
  • CA94550 · Additional VAT
  • CA94600 · Evidence requirement
  • CA94750 · Enhanced SBA in freeport and investment zone special tax sites
  • CA94800 · Anti-avoidance
  1. Capital Allowances Manual
  2. Structures and buildings allowance (SBA): contents

CA90000 | Structures and buildings allowance (SBA): contents

From HM Revenue & Customs · Capital Allowances Manual

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Contents11 entries

  1. CA90005Structures and buildings allowance (SBA): outline: contents
  2. CA90500Structures and buildings allowance (SBA): relevant interest: contents
  3. CA91000Structures and buildings allowance (SBA): allowances: contents
  4. CA92000Structures and buildings allowance (SBA): use: contents
  5. CA93000Structures and buildings allowance (SBA): qualifying expenditure: contents
  6. CA94000Structures and buildings allowance (SBA): excluded expenditure: contents
  7. CA94500Structures and buildings allowance (SBA): highway undertakings: contents
  8. CA94550Structures and buildings allowance (SBA): additional VAT: contents
  9. CA94600Structures and buildings allowance (SBA): evidence requirement: contents
  10. CA94750Structures and buildings allowance (SBA): Enhanced SBA in freeport and investment zone special tax sites: contents
  11. CA94800Structures and buildings allowance (SBA): anti-avoidance: contents
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