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