Replacment of Damaged garden shed

In which area/box for expenses does this expense entered ie., repairs and maintenance?

Hi Kenneth Marwood,
Thank you for your question.
Please refer to our guidance and examples in BIM46910 & BIM46911 which cover repairs and renewals.
BIM46910 - Specific deductions: repairs and renewals: what is a repair: the ‘entirety’
BIM46911 - Specific deductions: repairs and renewals: what is a repair: the ‘entirety’: examples  
This explains that the cost of replacing the whole or the entirety of an asset is not a repair but a capital expenditure and as such is not an allowable expense.  
If you had repaired your old shed then we would allow the costs as an allowable expense.
Thank you.