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5.401: Qualifying buildings

Feeney: The Taxation of Companies 2019

Michael Feeney
Bloomsbury Professional
23rd edition
Publication Date:
Law Stated At:
1 January 2019
Chapter 5: Capital Allowances 5.4: Industrial Buildings and Structures 5.401.1: Industrial building or structure 5.401.2: Mill, factory or other similar premises 5.401.3: Laboratories for mineral analysis 5.401.4: Airport buildings and structures 5.401.5: Private nursing homes and qualifying residential units 5.401.6: Private convalescent homes 5.401.7: Qualifying hospitals 5.401.8: Sports injuries clinics 5.401.9: Qualifying mental health centres 5.401.10: Qualifying specialist palliative care units 5.401.11: Incentives for certain aviation services facilities 5.401.12: Buildings situated abroad 5.401.13: Non-qualifying buildings 5.401.14: Anti-avoidance: room ownership schemes ...

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