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HMRC internal manual

Company Taxation Manual

Corporation Tax: Management expenses: Capital allowances on structures and buildings

CAA01/S270CD and CAA01S270HE apply capital allowances provisions on the Structures and Buildings Allowance to structures and buildings used for the purpose of management of the business of a ‘company with investment business’.

Where capital allowances are not allowed as a deduction in computing income (for example in the computation of Schedule A or Case I income), the capital allowances should be added to the management expenses for the period.

CAA01/S270HF to S270HI apply to Life Assurance Companies. Separate instructions on the capital allowances available to Life Assurance companies are given in the Life Assurance Manual.