| OT42501 | Outline: Non-residents
chargeable to tax under section 830 |
| OT42510 | Plant & machinery
brought into the UK: Main rule |
| OT42520 | Plant & machinery
brought into the UK: Entitlement to allowance |
| OT42530 | Plant & machinery
brought into the UK: Open market value but limited to original cost
if lower |
| OT42540 | Plant & machinery
brought into the UK: Valuations |
| OT42550 | Plant & machinery
allowances: Disposal events |
| OT42560 | Plant & machinery
allowances: Foreign currency |
| OT42570 | Part use of plant &
machinery: main rule |
| OT42580 | Part use of plant &
machinery: single asset pool |
| OT42590 | Part use of plant &
machinery: reduction of allowances and charges on expenditure in a
single asset pool |
| OT42600 | Part use of plant &
machinery: effect of significant reduction in use for purposes of
qualifying activity |
| OT42610 | Part use of plant &
machinery: treatment of idle time |
| OT42620 | Rigs as ships: special
rules |
| OT42630 | Rigs as ships: what is
a ship |
| OT42640 | Rigs as ships: long
life assets |
| OT42650 | Rigs as ships: part
use |
| OT42660 | Treaties: Business
Profits Article |
