Structures and Buildings Allowance Flashcards

1
Q

What expenditure can’t qualify as SBA?

A

Plant and machinery

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2
Q

What do qualifying buildings include? (1)

A

Factories
Warehouses
Offices

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3
Q

What do qualifying buildings include? (2)

A

Cost of walls
Tunnels
Bridges

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4
Q

Annual WDA on SBA

A

3% on a straight line basis

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