Structures and buildings allowances (SBAs)

Dear tutor,

in my text book, it’s said: “Where a business incurs expenditure on qualifying costs for new non-residential structures and buildings, or renovations or extensions to existing buildings on or
after 29 October 2018, they will be eligible for SBAs.”

In the example MCQ2 of the Note of TX, chapter 5 Capital Allowance:

“Cora has always prepared accounts to 31 October. On 1 May 2023 she purchased a building which
she brought into use on 1 June 2023. Costs:
Land £700,000
Structure and building £550,000
Renovations of building £ 30,000
What is the maximum structure and buildings allowance (SBA) Cora may claim for the year
ended 31 October 2023?”

Why does the solution not take into account the renovations cost? The instructor said the it was revenue expense which is confusing for me.

Can you please explain? In which situation is this renovation expense part of SBAs and in which case is it not?
I also remember in one of my previous posts of property income, there was a question about the replacement of rooftop, and you said that the building cannot be used until the roof was replaced. Therefore, it was capital expenditure and qualified for SBAs.
I thought this example is the same case?

Thank you!