CA91000 - Structures and buildings allowance (SBA): allowances: contents
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CA91010Who can claim the allowance
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CA91100Conditions
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CA91200Brought into qualifying use
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CA91300Amount of allowance
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CA91400Proportional adjustment to an allowance
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CA91500Demolition
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CA91600Expenditure incurred before qualifying activity carried on
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CA91700Research and development
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CA91800Apportionment of expenditure partly referable to non-qualifying assets
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CA91900Multiple uses