Part 2A STRUCTURES AND BUILDINGS ALLOWANCESF1

United Kingdom

1. 1INTRODUCTION
2. 2QUALIFYING EXPENDITURE
3. 2Aspecial tax site qualifying expenditure
4. 3QUALIFYING USE AND QUALIFYING ACTIVITIES
5. 4THE RELEVANT INTEREST IN THE BUILDING OR STRUCTURE
6. 5CALCULATING THE ALLOWANCE: SUPPLEMENTARY PROVISION
7. 6HIGHWAY UNDERTAKINGS
8. 7ADDITIONAL VAT LIABILITIES AND REBATES
9. 7AAdjustment for pre-April 2020 allowance
10. 8GIVING EFFECT TO ALLOWANCES
11. 9SUPPLEMENTARY PROVISIONS