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Industrial building allowance

Industrial building allowance - 1996 - Estates Gazette Case Summaries [1996] EGCS 45(1) (16/3/96) .

"Girobank plc v Clarke" ChD 4 March 1996. Issue whether the Wigan Centre used by Girobank qualified as an industrial building in order to be eligible for capital allowance. Appeal by Girobank dismissed.

Subjects--Topical Terms:
CAPITAL ALLOWANCES ACT 1990
CAPITAL ALLOWANCES
ELIGIBILITY
INDUSTRIAL BUILDING

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