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Contents

Official guidance
Capital Allowances Manual

CA94000 · Structures and buildings allowance (SBA): excluded expenditure

  • CA94010 · Land
  • CA94100 · Planning permission
  • CA94200 · Market value rule
  • CA94300 · Prevention of double relief
  1. Structures and buildings allowance (SBA): contents
  2. Structures and buildings allowance (SBA): excluded expenditure: contents

CA94000 | Structures and buildings allowance (SBA): excluded expenditure: contents

From HM Revenue & Customs · Capital Allowances Manual

Contents4 entries

  1. CA94010Structures and buildings allowance (SBA): excluded expenditure: land
  2. CA94100Structures and buildings allowance (SBA): excluded expenditure: planning permission
  3. CA94200Structures and buildings allowance (SBA): excluded expenditure: market value rule
  4. CA94300Structures and buildings allowance (SBA): excluded expenditure: prevention of double relief
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