CA94550 | Structures and buildings allowance (SBA): additional VAT: contentsFrom HM Revenue & Customs · Capital Allowances ManualDetailsContents3 entriesCA94555Structures and buildings allowance (SBA): additional VAT: background and definitionsCA94570Structures and buildings allowance (SBA): additional VAT: additional VAT liabilitiesCA94580Structures and buildings allowance (SBA): additional VAT: additional VAT rebatesPreviousNext