| CA40050 | Outline |
| CA40100 | Definitions |
| CA40200 | Qualifying expenditure |
| CA40300 | Buildings bought unused |
| CA41000 | The relevant interest |
| CA41100 | Writing down allowances |
| CA41200 | Balancing events |
| CA41300 | Balancing adjustments |
| CA41400 | Anti-avoidance: transfer subject to subordinate interest |
| CA41410 | Anti-avoidance: transfers treated as being at market value |
| CA41420 | How allowances and charges are made |
