Structures and Buildings Allowance Flashcards
1
Q
What expenditure can’t qualify as SBA?
A
Plant and machinery
2
Q
What do qualifying buildings include? (1)
A
Factories
Warehouses
Offices
3
Q
What do qualifying buildings include? (2)
A
Cost of walls
Tunnels
Bridges
4
Q
Annual WDA on SBA
A
3% on a straight line basis