HMRC internal manual

Capital Allowances Manual

CA14700 - General: Contributions: Contributions towards ABA expenditure

CAA01/S540 & S542, FA08/Sch.27/Para10

The provisions giving ABA on contributions towards expenditure on an agricultural building were omitted by FA08, in relation to chargeable periods beginning on or after 1 April 2011 for CT purposes or 6 April 2011 for IT purposes.