Chancellor`s Autumn cheer

Chancellor`s Autumn cheer - 1992 - Taxation 130(3380) 19 November 1992, 183-184(2) .

Outlines taxation changes in the Autumn Statement of the 12 November 1992 including a new 40% first year allowance for expenditure on plant and machinery and a 20% initial allowance for expenditure incurred on industrial and agricultural buildings which are contracted for in the twelve months ending 31 October 1993 and brought into use by 31 December 1994. Gives examples.


AGRICULTURAL BUILDINGS
AUTUMN STATEMENT 1992
CAPITAL ALLOWANCES
INDUSTRIAL BUILDINGS
TAX INCENTIVES