Capital allowances

Charge to tax

Concerns

Corporation tax

Deductions

Easements

Generally

Rent

Generally

Intangible assets, credits and debits

Machinery and plant allowances

Management expenses of owners of mineral rights

Mineral rights and royalties

Plant and machinery allowances

Rents

Charge to tax

Concern, meaning

Easement, meaning

Management expenses

Meaning

Rents receivable

Charge to tax

Generally

Income charged

Management expenses

Person liable

Statutory trade

Trade, charge to tax as