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HMRC internal manual

Capital Allowances Manual

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.