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Division B3.2 Structures and buildings

Business tax

Division B3.2 Structures and buildings

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B3.271 Introduction and entitlement to structures and buildings allowance

B3.272 Expenditure qualifying for structures and buildings allowance

B3.273 Relevant interest in a structure or building

B3.274 Amount and method of making the structures and buildings allowance

B3.275 Structures and buildings allowance鈥攖reatment of additional VAT liabilities and rebates

B3.276 Structures and buildings allowance鈥攃o-ownership authorised contractual schemes

B3.277 Structures and buildings allowance鈥攃apital gains on disposal or demolition

B3.280 Allowances and charges on industrial buildings

B3.281 Balancing charges on buildings in enterprise zones

B3.285 Capital allowances on assured tenancies鈥攐verview

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