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

CA32205Meaning thereof
CA32210Manufacturing
CA32211Cold stores
CA32212Meaning of goods or materials
CA32213Meaning of subjection to a process
CA32214Activities which are not the subjection of goods to a process
CA32217Television and radio companies
CA32220Maintaining or repairing goods or materials
CA32221Garages and vehicle repair workshops
CA32224Storage
CA32225Agricultural contracting
CA32226Foreign plantation
CA32227Fishing
CA32228Mineral extraction
CA32230Transport undertaking
CA32232Dock undertaking
CA32300Part trades
CA32310Excepted use
CA32311Meaning of retail shop
CA32312Meaning of office
CA32313Meaning of ancillary
CA32315Mixed use
CA32320Welfare buildings
CA32330Buildings for workers in mineral extraction trades
CA32340Roads on industrial estates
CA32350Building used by more than one licensee