For updates affecting this Division please see Part B0 Updates
Business premises renovation—general
B3.1101 Introduction to business premises renovation
Business premises renovation allowances ('BPRA') provide a 100% relief for capital expenditure on renovating or converting business property in designated areas of the UK which has been unused for at least one year1. It has effect for expenditure incurred after 10 April 20072. It was initially due to run for five years from that date or such longer period as the Treasury may prescribe by regulations3, and regulations were
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