Unit 2.) Capital Allowance questions Review Questions. CW 10% 1.) Which of the following (if any) would be classified as an industrial building for capital allowances under the Fiscal Incentives (Miscellaneous Provisions) Act, 2013? Give reasons for your answer. (a) A vehicle repair and body shop (b) A bakery (C) The chicken sheds on a poultry farm (d) The building housing a rum distillery (e) A hospital. [ 8 marks]