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New rules for capital allowances on fixtures

Green, A.

New rules for capital allowances on fixtures - 1996 - Tax Bulletin August 1996, 8-10(3) .

Summarises changes to the rules governing capital allowances on fixtures in buildings. Considers why anti-avoidance legislation has been introduced and looks at the remaining draft legislation which will take effect from Spring 1997.

Subjects--Topical Terms:
ANTI-AVOIDANCE
CAPITAL ALLOWANCES ACT 1990
CAPITAL ALLOWANCES
FIXTURES

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