Foreign-resident lessors carrying ÃÂexploration or exploitation'
Capital allowances and gains
Commentary –
Tax Reporter ¶1091-300
Generally
Commentary –
Tax Reporter ¶1090-900
Leasing activity
Commentary –
Tax Reporter ¶1091-100
Tax charge extension
Commentary –
Tax Reporter ¶1091-000
Tax recovery
Commentary –
Tax Reporter ¶1091-400
Treaty relief
Commentary –
Tax Reporter ¶1091-500