Allowance

Date expenditure incurred (from)

Initial allowance (%)

WDA (%)

CAA 2001

In-Depth

[Business premises renovation (3)]

[11 April 2007 (to 31 March or 5 April 2017)]

[100]

[25]

[s. 360A]

¶252-500

[Flat conversion (1)]

[11 May 2001 (to 31 March or 5 April 2013)]

[100]

[25]

[former s. 393A]

¶254-000

Mineral extraction

1 April 1986

25

s. 394

¶255-500

Research and development

5 November 1962

100

s. 437

¶256-000

Know-how(2)

1 April 1986

25

s. 452

¶257-000

Patents(2)

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