The specific deductions are dealt with in detail in the appropriate parts of this and other guidance manuals. The following table summarises the provisions and shows where further help can be found.
| Legislation | Summary of provision | Further guidance |
| ICTA88/S401 | Expenditure incurred before start of a trade etc | BIM46350 onwards |
| ICTA88/S77 | Incidental costs of obtaining loan finance | BIM45800 onwards |
| ICTA88/S486 (10) | Discounts etc to members by a mutual business | BIM24560 |
| ICTA88/S568 - S572 | Contributions under certified and statutory schemes re redundant works, machinery etc | |
| ICTA88/S90 & S579 (2) | Statutory redundancy payments and additional employer's payments | BIM47200 onwards |
| ICTA88/S83 | Fees or expenses on obtaining or renewing grants of patents, trademarks etc. | BIM45950 onwards & CA75310 |
| ICTA88/S592 | Payments to superannuation funds | BIM46000 onwards |
| CAA2001/S427 | Expenses of abortive mining exploration | CA50490 |
| ICTA88/S98 (1)(b) | Rents paid for tied premises | BIM46810 |
| ICTA88/S120 (4) | Rents for easements in connection with a radio relay service's wires or cables | BIM54300 onwards |
| ICTA88/S509 | Payments by marketing boards to reserve funds | CTM40900 |
| ICTA88/S91 | Certain capital expenditure by a cemetery or crematorium authority | BIM52500 onwards |
| ICTA88/S105 & S109A | Deductions in computing post cessation receipts of a trade etc. | BIM80535 & BIM80715 |
| ICTA88/S87 | Premiums payable by a trader for business premises where the landlord is chargeable on the premiums as rent | BIM46250 onwards |
| ICTA88/S79 | Contributions to local enterprise agencies | BIM47600 onwards |
| ICTA88/S79A | Contributions to training and enterprise councils, business link organisations (England and Wales) and local enterprise companies (Scotland) | BIM47600 onwards |
| ICTA88/S85 | Payments by a companies to trustees of approved profit sharing schemes | BIM44250 onwards |
| ICTA88/S86 | Expenditure on employees seconded to charities or certain educational bodies | BIM47120 |
| ICTA88S588 | Expenditure on qualifying courses for retraining past or present employees for future employment elsewhere | BIM47080 |
| ICTA88/S.86A | Charitable donations: employer's contributions to agent's costs of a payroll giving scheme | BIM45210 |
| FA88/S73 (2) | Sums paid for restrictive undertakings by certain employees where the employee is chargeable on the sum as an emolument | BIM47005 |
| FA89/S67 | Certain contributions to the trustees of a qualifying employee share ownership trust | BIM44000 onwards |
| FA89/S112 & S113 | Certain expenditure on security assets or security services for an individual where a special threat arises by virtue of the trade carried on by him | BIM47300 onwards |
| ICTA88/S91A & S91B | Certain expenditure on the restoration and preparation of waste disposal sites | BIM67400 onwards |
| FA90/S126 | Payments made by a person liable to Pool Betting Duty to meet capital expenditure incurred in improving the safety or comfort of spectators at football grounds | CA14400 |
