Most direct expenses are deductible when calculating taxable income and chargeable gains. The computations of income and taxable chargeable gains include deductions for direct expenses. Many systems provide for specific exclusions from taxable (chargeable) income. Stamp Duties are chargeable on dutiable instruments. HMRC consider that a CDI is a chargeable security for the Stamp Duty Reserve Tax. The exemption is found in Schedule 7AC of the Taxation of Chargeable Gains Act 1992. It applies to coal and peat and is chargeable per tonne of product. Drinking publicly in these areas is chargeable offence. Some companies offer portable chargeable cases to recharge e-cigarettes. Non-chargeable losses (see below) cannot be offset against chargeable gains. This penalty chargeable regulation is the first in Japan. These are such that most companies will only rarely have a chargeable gain. Metal contact can be made possible by setting up a chargeable road. It was approved as a chargeable interstate in 1961. LiveTV would be chargeable for Economy Class customers.