CA32200 - Industrial Buildings allowance (IBA): Qualifying trade: Contents

  1. CA32205
    Meaning thereof
  2. CA32210
    Manufacturing
  3. CA32211
    Cold stores
  4. CA32212
    Meaning of goods or materials
  5. CA32213
    Meaning of subjection to a process
  6. CA32214
    Activities which are not the subjection of goods to a process
  7. CA32217
    Television and radio companies
  8. CA32220
    Maintaining or repairing goods or materials
  9. CA32221
    Garages and vehicle repair workshops
  10. CA32224
    Storage
  11. CA32225
    Agricultural contracting
  12. CA32226
    Foreign plantation
  13. CA32227
    Fishing
  14. CA32228
    Mineral extraction
  15. CA32230
    Transport undertaking
  16. CA32232
    Dock undertaking
  17. CA32300
    Part trades
  18. CA32310
    Excepted use
  19. CA32311
    Meaning of retail shop
  20. CA32312
    Meaning of office
  21. CA32313
    Meaning of ancillary
  22. CA32315
    Mixed use
  23. CA32320
    Welfare buildings
  24. CA32330
    Buildings for workers in mineral extraction trades
  25. CA32340
    Roads on industrial estates
  26. CA32350
    Building used by more than one licensee