Receipts
– see also Capital or revenue receipts; Trading receipts; Post-cessation receipts; Trading or business receipts
Allowable expenditure
Legislation/Regulatory –
OTA83 Sch. 1
Associated assets
Allowable expenditure
Legislation/Regulatory –
OTA83 Sch. 1, para. 1
Remote, restriction of relief for
Legislation/Regulatory –
OTA83 Sch. 1, para. 2
Capital sums derived from assets
Destination of
Legislation/Regulatory –
FA2001 s. 44
Disposal
– see Disposals
Foreign field
– see Foreign field
Issue of
Legislation/Regulatory –
TMA70 s. 60
Patents
– see Patents
Post-cessation
– see Post-cessation receipts
Qualifying assets
Legislation/Regulatory –
OTA83 s. 8
Tariff
– see Tariff receipts
Trading
