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HMRC internal manual

Capital Allowances Manual

From
HM Revenue & Customs
Updated
, see all updates

IBA: outline: abbreviations

In the IBA part of this manual ‘sale, transfer etc. of the relevant interest in the building’ is shortened to ‘sale, transfer. etc of the building’.

Similarly ‘purchase, transfer, etc. of the relevant interest in the building’ is shortened to ‘purchase, transfer etc. of the building’.