Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Capital Allowances Manual

From
HM Revenue & Customs
Updated
, see all updates

Dredging: Marinas

You may get a claim for dredging allowances from a person who operates a marina. The operation of a marina is normally a dock undertaking for IBA purposes CA32232. If it is, condition (b) in CA80300 will be satisfied so the operation of the marina will be a qualifying trade for dredging purposes and dredging allowances will be due.