Owner-Managed Businesses
Structures and buildings allowance
What is structures and buildings allowance (SBA)?From 29 October 2018, expenditure on constructing a non-residential building or structure, or in certain cases, expenditure on acquiring such a building or structure, qualifies for an SBA. The following note has been updated for the changes announced
19 May 2022 07:01
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Produced by Tolley
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