CA31300 - Industrial Buildings Allowance (IBA): Qualifying expenditure: Contents

1. CA31305

   Cost of land does not qualify for IBA
2. CA31310

   Apportion where purchase price includes assets which do not qualify for IBA
3. CA31400

   Expenditure on the construction of a building
4. CA31410

   Abortive expenditure
5. CA31420

   Contributions and subsidies
6. CA31450

   Capital repairs to a building
7. CA31500

   Site preparation
8. CA31550

   Parts of buildings
9. CA31600

   Separate treatment of each block of expenditure
10. CA31800

    Prevention of double allowances