Writing-down allowances
Acquisition of gas pipeline
Agricultural buildings and land
Assured tenancy allowances
Belonging
Business premises renovation allowances
Generally
Capital expenditure
Carrying a trade
Cars
Conditions of entitlement
Dredging
Dredging allowances
Dwelling-houses let on assured tenancies
Ensign Tankers case
Generally
Incurring of expenditure
Industrial buildings
Integral features
Know-how
Know-how allowances
Machinery and plant
Mineral extraction
Mineral extraction allowances
Ownership
Patent allowances
Generally
Payment for release of option over asset
Plant and machinery
Basis periods
Generally
Integral features
Normal rule
Pooling
Reducing balance
Value added tax
Plant or machinery
First-year allowances in enterprise zones
Owned by claimant
Provision
Pooling arrangement
Private use restriction
Protected leasing
Purchase of equipment situated abroad and subsequent leasing and subleasing
Qualifying activity
Railway company construction of railway line
Special rate expenditure
Sterling currency