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HMRC internal manual

Capital Allowances Manual

From
HM Revenue & Customs
Updated
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IBA: Qualifying trade: Roads on industrial estates

CAA01/S284

A road on an industrial estate is in qualifying use if the buildings on the estate are wholly or mainly in qualifying use. This means that it is possible for the landlord of an industrial estate to claim IBA if he constructs a road on that estate even though he is not carrying on a qualifying trade.