Structures and buildings allowance: Difference between revisions

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(Create page - source - HMRC handbook - https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca94650)
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Revision as of 18:38, 20 November 2023

UK tax.

(SBA).

Capital allowances available on non-residential buildings.

The Structures and building allowances regime replaced the former Industrial Buildings Allowance (IBA) regime.


See also