A transaction which leads to a chargeable gain and which in turn promotes the issuing of a.

A certificate issued on the occurrence of a chargeable event. Details listed include the amount of.

The amount chargeable to capital gains tax (CGT) from gains made on the disposal of an asset. In.

A gift or other transfer of value made by an individual which is not covered by any of the various.

A trust which has been registered with the appropriate authority and which enjoys income tax.

A central clearing house for Britain's charities. Allows supporters to make tax-efficient donations.

An organisation whose aim is to provide help for the needy. Trusts which are registered with the.

States that the volume of a gas, at constant pressure, varies directly with the absolute temperature.

Galley smokestack or chimney.

The galley smoke-pipe (cook's stove pipe), named after The English sea captain who was noted for the scrupulous cleanliness and shine of the brass aboard his ship.

A representation on a plane surface of the spherical surface of the earth. The equivalent of a map for use by navigators.

The water level used to record data on a chart. Usually the average low tide water level. It is the level below which depths on a chart are measured, and above which keights of a tide are expressed.

A table designated as the area in the boat where the navigator will study charts and plot courses.

The renting of a boat

A written contract between the owner of a vessel and the person desiring to employ the vessel (charterer); sets forth the terms of the arrangement such as duration of agreement, freight rate and ports involved in the trip.

A contractual agreement between a ship owner and a cargo owner, usually arranged by a broker, whereby a ship is chartered (hired) either for one voyage or a period of time.

The tariff applied for chartering tonnage in a particular trade.

The person to whom is given the use of the whole of the carrying capacity of a ship for the transportation of cargo or passengers to a stated port for a specified time.

An investor who plots information about share prices and trading volumes on a chart, looking for.

A frame with wheels and container locking devices in order to secure the container for movement.