BIM43250 - Specific deductions: dilapidations under a lease: contents

Dilapidations are works of repair or re-instatement for which a lessee is liable. Expenditure on dilapidations may be capital or revenue and is allowable or not accordingly.

This chapter contains the following:

1. BIM43251

   Meaning of dilapidations
2. BIM43255

   Capital expenditure
3. BIM43260

   Revenue expenditure
4. BIM43265

   Composition payment to lessor