| CA43100 | Outline, background and definitions |
| CA43150 | Qualifying expenditure |
| CA43200 | Qualifying building |
| CA43250 | Qualifying flat |
| CA43300 | Relevant interest |
| CA43350 | Initial allowances |
| CA43400 | Writing down allowances |
| CA43450 | Balancing adjustments |
| CA43500 | Demolition costs |
| CA43550 | Apportionment |
| CA43600 | Termination of a lease |
| CA43650 | How to make allowances and charges |
