Corporation tax receipts and deductions

Deductions

Dealing with land as property employed for purposes of trade

Dealing with land, not occupying land

Generally

Limit on reductions and deductions

Mineral extraction allowance

Occupying land for purposes of trade

Restriction on expenses, additional calculation rule

Restriction on expenses, lease part of premises

Restrictions on expenses, lease premiums

Treated as incurring expenses

Property income, deductions

Additional calculation rule

Generally

Lease of part of premises

Limit on reductions and deductions

Trading income, deductions

Corporation tax receipts

Expenses incurred

Generally

Lease premium receipts

Mineral extraction allowances

Part of premises leased

Property employed for purposes of trade