Industrial buildings allowances

– see Industrial buildings allowances

Plant and machinery allowances

– see also Plant and machinery allowances

Generally

Commentary – Practical Capital Allowances ¶11-510 ; Practical Capital Allowances ¶160-200

Research and development allowances

Commentary – Practical Capital Allowances ¶525-500

Structures and buildings allowances

Commentary – Practical Capital Allowances ¶360-250