SolvedCA92000 | Structures and buildings allowance (SBA): use: contents
From HM Revenue & Customs · Capital Allowances Manual
Contents10 entries
- CA92010Structures and buildings allowance (SBA): use: relevance of 'use'
- CA92100Structures and buildings allowance (SBA): use: qualifying use
- CA92200Structures and buildings allowance (SBA): use: when qualifying use is ‘insignificant’
- CA92300Structures and buildings allowance (SBA): use: qualifying use for a property business
- CA92400Structures and buildings allowance (SBA): use: non-residential use
- CA92500Structures and buildings allowance (SBA): use: residential use
- CA92600Structures and buildings allowance (SBA): use: dwelling-house
- CA92700Structures and buildings allowance (SBA): use: student accommodation
- CA92800Structures and buildings allowance (SBA): use: home or other institution providing residential accommodation
- CA92900Structures and buildings allowance (SBA): use: disuse following non-residential use