Budgeting for changes to IR claims
Language: English Series: CSW - The Property Week ; 45(10) 9 December 1993, 76(1)Publication details: 1993Subject(s): Summary: Discusses two Budget proposals for capital allowances. Firstly a statutory rule clarifying that land, buildings and structures do not qualify as plant and secondly time limits for submitting written notification to Inland Revenue of qualifying expenditure claims for capital allowances.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| News article | London News article | WB2946-40 (Browse shelf(Opens below)) | 1 | Available | 87920-1001 |
Discusses two Budget proposals for capital allowances. Firstly a statutory rule clarifying that land, buildings and structures do not qualify as plant and secondly time limits for submitting written notification to Inland Revenue of qualifying expenditure claims for capital allowances.