CA32200 - Industrial Buildings allowance (IBA): Qualifying trade: Contents

1. CA32205

   Meaning thereof
2. CA32210

   Manufacturing
3. CA32211

   Cold stores
4. CA32212

   Meaning of goods or materials
5. CA32213

   Meaning of subjection to a process
6. CA32214

   Activities which are not the subjection of goods to a process
7. CA32217

   Television and radio companies
8. CA32220

   Maintaining or repairing goods or materials
9. CA32221

   Garages and vehicle repair workshops
10. CA32224

    Storage
11. CA32225

    Agricultural contracting
12. CA32226

    Foreign plantation
13. CA32227

    Fishing
14. CA32228

    Mineral extraction
15. CA32230

    Transport undertaking
16. CA32232

    Dock undertaking
17. CA32300

    Part trades
18. CA32310

    Excepted use
19. CA32311

    Meaning of retail shop
20. CA32312

    Meaning of office
21. CA32313

    Meaning of ancillary
22. CA32315

    Mixed use
23. CA32320

    Welfare buildings
24. CA32330

    Buildings for workers in mineral extraction trades
25. CA32340

    Roads on industrial estates
26. CA32350

    Building used by more than one licensee