| CA45100 | Background and outline |
| CA45200 | Conditions and commencement |
| CA45300 | Qualifying expenditure, qualifying building and qualifying business premises |
| CA45400 | The relevant interest |
| CA45500 | Initial allowance |
| CA45600 | Writing down allowance and residue of qualifying expenditure |
| CA45700 | Grants affecting entitlement to allowances |
| CA45800 | Balancing adjustments and balancing events |
| CA45900 | Proceeds from balancing events, calculation of balancing adjustment |
| CA45910 | Writing off of qualifying expenditure |
| CA45920 | Additional VAT |
| CA45930 | How allowances and charges are made |
| CA45940 | Apportionment |
| CA45950 | Termination of lease and meaning of lease |
