CA37000 - Industrial Buildings Allowance (IBA): Enterprise zones: Contents

 

CA37050Background and definition
CA37100Qualifying expenditure
CA3715020 year time limit
CA37200Meaning of commercial building
CA37300Initial allowance
CA37350Writing down allowances
CA37375Purchase of used buildings within two years of first use
CA37390Buildings straddling zone boundary
CA37400Change of use
CA37450Buildings bought unused
CA37500Modifications to normal rules
CA37600List of enterprise zones
CA37650Contact points for enterprise zones