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CA93400 | Structures and buildings allowance (SBA): qualifying expenditure: qualifying capital expenditure: contents

From HM Revenue & Customs · Capital Allowances Manual

Contents7 entries

  1. CA93410Structures and buildings allowance (SBA): qualifying expenditure: qualifying capital expenditure: qualifying capital expenditure incurred on construction
  2. CA93450Structures and buildings allowance (SBA): qualifying expenditure: qualifying capital expenditure: qualifying capital expenditure incurred on works after a building comes into use
  3. CA93500Structures and buildings allowance (SBA): qualifying expenditure: qualifying capital expenditure: qualifying capital expenditure on purchase of unused building other than from a developer
  4. CA93550Structures and buildings allowance (SBA): qualifying expenditure: qualifying capital expenditure: capital sum paid for the relevant interest
  5. CA93600Structures and buildings allowance (SBA): qualifying expenditure: qualifying capital expenditure: meaning of developer
  6. CA93650Structures and buildings allowance (SBA): qualifying expenditure: qualifying capital expenditure: qualifying capital expenditure on purchase of unused building from a developer
  7. CA93700Structures and buildings allowance (SBA): qualifying expenditure: qualifying capital expenditure: qualifying capital expenditure on purchase of used building from a developer