Chapter Capital Allowances United Kingdom 12Plant and machinery 13Paragraph 13 14Paragraph 14 15Paragraph 15 16Paragraph 16 17Paragraph 17 18Industrial buildings 19Paragraph 19 20Paragraph 20 21Paragraph 21 22Flat conversion 23Paragraph 23 24Paragraph 24 25Paragraph 25 26Research and development 27Paragraph 27 28Paragraph 28 29Paragraph 29 Chapter