CA45000 - Business Premises Renovation Allowance (BPRA): Contents

CA45100Background and outline
CA45200Conditions and commencement
CA45300Qualifying expenditure, qualifying building and qualifying business premises
CA45400The relevant interest
CA45500Initial allowance
CA45600Writing down allowance and residue of qualifying expenditure
CA45700Grants affecting entitlement to allowances
CA45800Balancing adjustments and balancing events
CA45900Proceeds from balancing events, calculation of balancing adjustment
CA45910Writing off of qualifying expenditure
CA45920Additional VAT
CA45930How allowances and charges are made
CA45940Apportionment
CA45950Termination of lease and meaning of lease


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