Charge to tax

Commentary – Tax Reporter ¶265-250

Corporation tax

Commentary – Tax Reporter ¶711-040

Electric line

Commentary – Tax Reporter ¶265-250

Generally

Commentary – Tax Reporter ¶300-010

Payments for

Legislation/Regulatory – ITTOIA2005 s. 22, 344-348

Rent

Commentary – Tax Reporter ¶265-250

Rent received

Legislation/Regulatory – CTA2009 s. 45, 277-279