CA94600 | Structures and buildings allowance (SBA): evidence requirement: contentsFrom HM Revenue & Customs · Capital Allowances ManualDetailsContents3 entriesCA94610Structures and buildings allowance (SBA): evidence requirement: allowance statement requirementCA94650Structures and buildings allowance (SBA): evidence requirement: the allowance statementCA94700Structures and buildings allowance (SBA): evidence requirement: evidence of expenditurePreviousNext