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Capital Allowance for immovable LHI

Capital Allowance for immovable leasehold improvements

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1. Does anyone know if a Structures and Building Allowance (SBA) can be claimed at 3% for immovable leasehold improvements (for things like roofs or building extensions)?

2. My understanding is that leasehold improvements that are movable (for example, partitions) qualify for Annual Investment Allowance as Fixtures & Fittings or Plant & Machinery.

Many thanks for your help!

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