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Capital allowances for structures and buildings - GOV.UK

Capital allowances for structures and buildings - GOV.UK

assets.publishing.service.gov.uk

This differs from the treatment of communal areas for capital allowances for plant or machinery where assets used in such areas can qualify. Renovations and subsequent capital works 28. Capital expenditure undertaken on a structure or building after the date on which it enters into use will qualify for the SBA, but as a separate allowance.

  Capital, Building, Structure, Plants, Machinery, Allowance, Capital allowance, Capital allowances for structures and buildings, Plant or machinery

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