Finance Act 1994 : capital allowances
Green, A.
Finance Act 1994 : capital allowances - 1994 - Journal of Property Finance 5(2) 1994, 65-74(10) .
Examines Finance Act 1994 ss117-121 which gives a statutory definition of what does and does not constitute plant and machinery and introduces new rules which require notification of expenditure on which allowances may be claimed. Discusses other amendments including the restriction on the ability to sell buildings in enterprise zones and retain the allowances.
CAPITAL ALLOWANCES ACT 1990
CAPITAL ALLOWANCES
ENTERPRISE ZONES
FINANCE ACT 1994
PLANT AND MACHINERY
Finance Act 1994 : capital allowances - 1994 - Journal of Property Finance 5(2) 1994, 65-74(10) .
Examines Finance Act 1994 ss117-121 which gives a statutory definition of what does and does not constitute plant and machinery and introduces new rules which require notification of expenditure on which allowances may be claimed. Discusses other amendments including the restriction on the ability to sell buildings in enterprise zones and retain the allowances.
CAPITAL ALLOWANCES ACT 1990
CAPITAL ALLOWANCES
ENTERPRISE ZONES
FINANCE ACT 1994
PLANT AND MACHINERY