Agricultural buildings allowances
Aitchinson, A.
Agricultural buildings allowances - 1986 - Farm Buildings and Engineering 3 (2) Autumn/Winter 1986, 47-48 (2) .
The principle of capital allowances is defined and Agricultural Buildings Allowances as charged by the Finance Acts 1985 and 1986 are reviewed. The possiblilities of a claim under the plant and machinery provisions which are more favourable than claims under the Agricultural Building Allowances are mentioned.
FARM BUILDINGS
FINANCE ACT 1985
FINANCE ACT 1986
Agricultural buildings allowances - 1986 - Farm Buildings and Engineering 3 (2) Autumn/Winter 1986, 47-48 (2) .
The principle of capital allowances is defined and Agricultural Buildings Allowances as charged by the Finance Acts 1985 and 1986 are reviewed. The possiblilities of a claim under the plant and machinery provisions which are more favourable than claims under the Agricultural Building Allowances are mentioned.
FARM BUILDINGS
FINANCE ACT 1985
FINANCE ACT 1986