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HMRC internal manual

Capital Allowances Manual

From
HM Revenue & Customs
Updated
, see all updates

Industrial Buildings Allowance (IBA): Contents

  1. CA30100
    Industrial Buildings Allowance (IBA) outline: contents
  2. CA31000
    Industrial Buildings Allowance (IBA): Buildings and Structures: Contents
  3. CA31200
    Industrial Buildings Allowance (IBA): allowances: contents
  4. CA31300
    Industrial Buildings Allowance (IBA): Qualifying expenditure: Contents
  5. CA32000
    IBA: Meaning of industrial building
  6. CA32200
    Industrial Buildings allowance (IBA): Qualifying trade: Contents
  7. CA32400
    Industrial Buildings Allowance (IBA): Qualifying hotels: Contents
  8. CA32500
    Industrial Buildings Allowance (IBA): Qualifying sports pavilions
  9. CA32600
    Industrial Buildings Allowance (IBA): other rules about buildings: contents
  10. CA33000
    Industrial Buildings Allowance (IBA): relevant interest: contents
  11. CA33500
    Industrial Buildings Allowance (IBA): Qualifying expenditure: Contents
  12. CA34000
    Industrial Buildings Allowance (IBA): initial allowances: contents
  13. CA34500
    Industrial Buildings Allowance (IBA): writing down allowance: contents
  14. CA35000
    Industrial Buildings Allowance (IBA): balancing adjustments: contents
  15. CA37000
    Industrial Buildings Allowance (IBA): enterprise zones: contents
  16. CA37700
    Industrial Buildings Allowance (IBA): enterprise zones: realisation of capital value: contents
  17. CA38000
    Industrial buildings allowance (IBA): highway undertakings: Contents
  18. CA39000
    Industrial buildings allowance (IBA): additional VAT: contents
  19. CA39400
    Industrial buildings allowance (IBA): how allowances and charges are made: contents
  20. CA39500
    Industrial buildings allowance (IBA): miscellaneous: contents