| CA60100 | Outline |
| CA60200 | Meaning of research and development |
| CA60300 | Expenditure on research and development |
| CA60400 | Qualifying expenditure |
| CA60500 | Allowances and charges |
| CA60600 | Disposal events and disposal values |
| CA60700 | Demolition costs |
| CA60750 | Additional VAT |
| CA60800 | How allowances and charges are made |
