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  1. Home
HMRC internal manual

Capital Allowances Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
30 October 2024 - See all updates
  1. Back to contents
  2. CA90000

CA92000 - Structures and buildings allowance (SBA): use: contents

  1. CA92010
    Relevance of 'use'
  2. CA92100
    Qualifying use
  3. CA92200
    When qualifying use is ‘insignificant’
  4. CA92300
    Qualifying use for a property business
  5. CA92400
    Non-residential use
  6. CA92500
    Residential use
  7. CA92600
    Dwelling-house
  8. CA92700
    Student accommodation
  9. CA92800
    Home or other institution providing residential accommodation
  10. CA92900
    Disuse following non-residential use
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