CA30000 - Industrial Buildings Allowance (IBA): Contents

1. CA30100

   Outline
2. CA31000

   Buildings and Structures
3. CA31200

   Allowances
4. CA31300

   Qualifying expenditure
5. CA32000

   Meaning of industrial building
6. CA32200

   Qualifying trade
7. CA32400

   Qualifying hotels
8. CA32500

   Qualifying sports pavilions
9. CA32600

   Other rules about buildings
10. CA33000

    Relevant interest
11. CA33500

    Qualifying expenditure
12. CA34000

    Initial allowances
13. CA34500

    Writing down allowance
14. CA35000

    Balancing Adjustments
15. CA37000

    Enterprise zones
16. CA37700

    Enterprise zones - Realisation of capital value
17. CA38000

    Highway undertakings
18. CA39000

    Additional VAT
19. CA39400

    How allowances and charges are made
20. CA39500

    Miscellaneous