CA90500 | Structures and buildings allowance (SBA): relevant interest: contents
From HM Revenue & Customs · Capital Allowances Manual
Contents5 entries
- CA90510Structures and buildings allowance (SBA): relevant interest: general rule
- CA90600Structures and buildings allowance (SBA): relevant interest: creation of subordinate interest
- CA90700Structures and buildings allowance (SBA): relevant interest: capital expenditure incurred by lessee
- CA90800Structures and buildings allowance (SBA): relevant interest: termination of a lease
- CA90900Structures and buildings allowance (SBA): relevant interest: merger of leasehold interest