why is the cost of the second plant, after subtracting the figures for lift shaft and ventilation system not included in the general pool? is it not a capital addition?
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TXjune 2011 exam, q2, capital allowances
As I understand it, buildings are not eligible for capital allowances. I think there used to be an industrial buildings allowance, but not anymore.
There used to be industrial buildings allowance at 1% wdv but they removed it along with agricultural buildings allowance
thanks
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