You are provided with the following details:
1. Installing a system of ventilation in the factory.
2. Legal expenses incurred when acquiring a new building

3. Giving the factory a fresh cost of plant
4. Replacing 200 tiles on a roof damaged by wind
5. Expenditure incurred in demolishing part of a wall to make room for a recently
purchased machine.
Required:
From an Income Tax perspective indicate for each of the above items whether
it is capital or revenue expenditure. Explain.