– see also Trade profits

Adjusted, of participator

Assessable

Computation

Expenditure, calculating debit or credit in respect of

Gas, disposal of

Gross

Licence debit/credit

Oil allowance, reduction by reference to

Positive amounts

Corporation tax

Corporation tax charge

Farming and market gardening

National Insurance contributions, principles

Oil allowance to reduce

Property

Trade, profession or vocation, charge

Trading