Writing-down allowances
Acquisition of gas pipeline
Agricultural buildings and land
Belonging
Business premises renovation allowances
Capital expenditure
Carrying a trade
Conditions of entitlement
Dredging
Dwelling-houses let on assured tenancies
Ensign Tankers case
Generally
Incurring of expenditure
Industrial buildings
Know-how
Machinery and plant
Mineral extraction
Ownership
Patent allowances
Payment for release of option over asset
Plant or machinery
First-year allowances in enterprise zones
Owned by claimant
Provision
Purchase of equipment situated abroad and subsequent leasing and subleasing
Qualifying activity
Railway company construction of railway line
Sterling currency