Show Summary Details E Earthworks tipping rights on land, and, 2.163 Educational bodies stamp duty land tax, and, 19.364 – 19.365 Effective date stamp duty land tax, and, 19.140 EIS reinvestment relief chargeable gains, and, 11.180 –11.182 Election capital allowances, and expenditure incurred by equipment lessor, 10.155 – 10.159 generally, 10.151 – 10.154 long-life assets, 10.162 – 10.168 supplementary, 10.160 – 10.161 withholding tax, and, 4.99 – 4.100 Electric cables or wires generally, 23.47 – 23.49 property rental business, and, 20.37 rents, and, 2.7 Electric vehicle charging points capital allowances, and, 10.186 Empty properties ...