Markets Charge to taxGenerallyLegislation/Regulatory – CTA2009 s. 39 ; ITTOIA2005 s. 12 Rent receivedLegislation/Regulatory – CTA2009 s. 270, 271 Plant and machinery allowancesCommentary – Practical Capital Allowances ¶152-200 ; Practical Capital Allowances ¶155-500
Charge to taxGenerallyLegislation/Regulatory – CTA2009 s. 39 ; ITTOIA2005 s. 12 Rent receivedLegislation/Regulatory – CTA2009 s. 270, 271 Plant and machinery allowancesCommentary – Practical Capital Allowances ¶152-200 ; Practical Capital Allowances ¶155-500