Adjustment

After five years

Overpayment of tax on determination

Broader meaning of

Capital gains tax

Caravan sites

Consideration other than rent

General rule

Data-gathering powers: relevant data-holder

Easements

Electric line wayleaves

Finance leases

First rent review in fifth year

Furnished lettings

Generally

Lease premium

Linked transactions

Machinery and plant leasing, restriction of amount allowable in computing profits

Mines, quarries and other concerns

Non-payment, Northern Ireland

Paid to superior landlord

Payable

Pre-lease payments

Rates of tax

Reconsideration date

Relevant rent

Meaning of

Sums payable instead of

Surplus business accommodation

Tax charge

Exemption for residential leases

Mixed leases

Non-residential

Tax charge calculation

Linked transactions

Single transactions

Tax chargeable

Net present value (NPV)

Relevant rental value

Tied premises

Transfers to partnerships

Uncertain

Variable

Variable and uncertain

Abnormal increases

Assignments treated as grants

Calculation

Initial valuation

Subsequent adjustments

Substantial performance triggers notification

Temporal discount rate

Variation of leases

Wayleaves