CA31300 - Industrial Buildings Allowance (IBA): Qualifying expenditure: Contents
| CA31305 | Cost of land does not qualify for IBA |
| CA31310 | Apportion where purchase price includes assets which do not qualify for IBA |
| CA31400 | Expenditure on the construction of a building |
| CA31410 | Abortive expenditure |
| CA31420 | Contributions and subsidies |
| CA31450 | Capital repairs to a building |
| CA31500 | Site preparation |
| CA31550 | Parts of buildings |
| CA31600 | Separate treatment of each block of expenditure |
| CA31800 | Prevention of double allowances |
