| CA30100 | Outline |
| CA31000 | Buildings and Structures |
| CA31200 | Allowances |
| CA31300 | Qualifying expenditure |
| CA32000 | Meaning of industrial building |
| CA32200 | Qualifying trade |
| CA32400 | Qualifying hotels |
| CA32500 | Qualifying sports pavilions |
| CA32600 | Other rules about buildings |
| CA33000 | Relevant interest |
| CA33500 | Qualifying expenditure |
| CA34000 | Initial allowances |
| CA34500 | Writing down allowance |
| CA35000 | Balancing Adjustments |
| CA37000 | Enterprise zones |
| CA37700 | Enterprise zones: Realisation of capital value |
| CA38000 | Highway undertakings |
| CA39000 | Additional VAT |
| CA39400 | How allowances and charges are made |
| CA39500 | Miscellaneous |
