CA45000 - Business Premises Renovation Allowance (BPRA): Contents

1. CA45100

   Background and outline
2. CA45200

   Conditions and commencement
3. CA45300

   Qualifying expenditure, qualifying building and qualifying business premises
4. CA45400

   The relevant interest
5. CA45500

   Initial allowance
6. CA45600

   Writing down allowance and residue of qualifying expenditure
7. CA45700

   Grants affecting entitlement to allowances
8. CA45800

   Balancing adjustments and balancing events
9. CA45900

   Proceeds from balancing events, calculation of balancing adjustment
10. CA45910

    Writing off of qualifying expenditure
11. CA45920

    Additional VAT
12. CA45930

    How allowances and charges are made
13. CA45940

    Apportionment
14. CA45950

    Termination of lease and meaning of lease