| http://www.w3.org/ns/prov#value | - However, it can be an interest that is subordinate to that interest, if the Property has been subject to an election pursuant to section 290 of the CAA 2001 (see Enquiry 19.16).Enquiry 19.13An allowance of 100% of cost is given in respect of expenditure on assets (including buildings) which are for scientific research under the Capital Allowances Act 1990 or research and development under CAA 2001
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