CA30000 – Industrial Buildings Allowance (IBA) [CA30000]
Contents:
- CA30100 – Industrial Buildings Allowance (IBA) outline [CA30100]
- CA31000 – Industrial Buildings Allowance (IBA): Buildings and Structures [CA31000]
- CA31200 – Industrial Buildings Allowance (IBA): allowances [CA31200]
- CA31300 – Industrial Buildings Allowance (IBA): Qualifying expenditure [CA31300]
- [CA32000] CA32000 – IBA: Meaning of industrial building
- CA32200 – Industrial Buildings allowance (IBA): Qualifying trade [CA32200]
- CA32400 – Industrial Buildings Allowance (IBA): Qualifying hotels [CA32400]
- [CA32500] CA32500 – Industrial Buildings Allowance (IBA): Qualifying sports pavilions
- CA32600 – Industrial Buildings Allowance (IBA): other rules about buildings [CA32600]
- CA33000 – Industrial Buildings Allowance (IBA): relevant interest [CA33000]
- CA33500 – Industrial Buildings Allowance (IBA): Qualifying expenditure [CA33500]
- CA34000 – Industrial Buildings Allowance (IBA): initial allowances [CA34000]
- CA34500 – Industrial Buildings Allowance (IBA): writing down allowance [CA34500]
- CA35000 – Industrial Buildings Allowance (IBA): balancing adjustments [CA35000]
- CA37000 – Industrial Buildings Allowance (IBA): enterprise zones [CA37000]
- CA37700 – Industrial Buildings Allowance (IBA): enterprise zones: realisation of capital value [CA37700]
- CA38000 – Industrial buildings allowance (IBA): highway undertakings [CA38000]
- CA39000 – Industrial buildings allowance (IBA): additional VAT [CA39000]
- CA39400 – Industrial buildings allowance (IBA): how allowances and charges are made [CA39400]
- CA39500 – Industrial buildings allowance (IBA): miscellaneous [CA39500]