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About this guidance

Average completion time is about 10 minutes. There are 3 sections to complete. Depending on the answers you give the number of questions you need to answer will vary. You can check and amend your answers after each section.

Section 1

There are 9 to 12 questions on the purchase of the asset.

Section 2

There are 4 to 7 questions on exceptions and business activity.

Section 3

There are 3 to 7 questions on special rate assets and qualifying costs.

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