Industrial buildings allowance

Sanderson, M.

Industrial buildings allowance - 1989 - Taxation 9 March 1989, 563-566(4) .

Explains the principles of industrial buildings allowances , covering the provisions governing allowances on construction or improvement of a building within an enterprise zone and of hotels . Finally looks at allowances on the expenditure of dwellings for letting as assured tenancies . Includes examples.


CAPITAL ALLOWANCES
HOUSING ACT 1988