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

– see also 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