SolvedCA91000 | Structures and buildings allowance (SBA): allowances: contents
From HM Revenue & Customs · Capital Allowances Manual
Contents10 entries
- CA91010Structures and buildings allowance (SBA): allowances: who can claim the allowance
- CA91100Structures and buildings allowance (SBA): allowances: conditions
- CA91200Structures and buildings allowance (SBA): allowances: brought into qualifying use
- CA91300Structures and buildings allowance (SBA): allowances: amount of allowance
- CA91400Structures and buildings allowance (SBA): allowances: proportional adjustment to an allowance
- CA91500Structures and buildings allowance (SBA): allowances: demolition
- CA91600Structures and buildings allowance (SBA): allowances: expenditure incurred before qualifying activity carried on
- CA91700Structures and buildings allowance (SBA): allowances: research and development
- CA91800Structures and buildings allowance (SBA): allowances: apportionment of expenditure partly referable to non-qualifying assets
- CA91900Structures and buildings allowance (SBA): allowances: multiple uses