Tenants under taxed leases
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