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HMRC internal manual

Capital Allowances Manual

HM Revenue & Customs
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IBA: Qualifying expenditure: Parts of buildings


The IBA legislation treats a part of building as a building unless the legislation refers to the whole building. For example, the legislation about a proportion of non-qualifying use being disregarded CA32700 refers to the whole building. This means that the reference to whole building in that legislation does not apply to part buildings.