Business Premises Renovation Allowance(налоговая скидка, т.е. сумма, подлежащая исключению из налоговой базы при расчёте суммы налога Business Premises Renovation Allowance (BPRA) is designed to encourage conversion and renovation of empty business properties in specified 'assisted areas'. BPRA provides a 100% tax relief to property owners on money spent on conversion or renovation works on a building. out-law.com4uzhoj)
