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An Act to restate, with minor changes, certain enactments relating to capital allowances. Capital Allowances Manual: Main Contents. Related Content. Policy guidance and consultation. inlandrevenue.gov.uk/manuals/capitalmanual/contents. buildings allowance (SBA) [CA90000] · [CA001] CAUPDATE001 – Capital Allowances Manual: updateindex · Additional material found on the HMRC site [CA22230]This toolkit is aimed at helping and supporting tax agents and advisers by providing guidance on the errors we find commonly occur in relation to capital