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HMRC internal manual

Capital Allowances Manual

HM Revenue & Customs
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Industrial Buildings Allowance: Buildings and Structures Examples of structures

Examples of structures are:

  • roads,
  • car parks which have a hard concrete or asphalt surface,
  • concrete surfacing,
  • tunnels and culverts,
  • walls,
  • bridges,
  • aqueducts,
  • dams,
  • hard tennis courts,
  • fences.