250-000 STRUCTURES AND BUILDINGS ALLOWANCES
Contents:
- 250-000 Structures and buildings allowances: an overview
- 250-010 Conditions for claiming the SBA
- 250-020 QUALIFYING EXPENDITURE
- 250-130 THE RELEVANT INTEREST
- 250-180 QUALIFYING INTEREST
- 250-230 QUALIFYING USE
- 250-250 AMOUNT OF THE ALLOWANCE
- 250-270 GIVING EFFECT TO THE ALLOWANCE
- 250-350 ANTI-AVOIDANCE