Capital allowances - plant and machinery

Herring, S.

Capital allowances - plant and machinery - 1994 - Estates Gazette (9412) 26 March 1994, 182-183(2) .

Offers guidance on proposed amendments to the tax legislation governing plant and machinery; and discusses when the new rules apply, new time-limit for claims, form of claims and implications.


CAPITAL ALLOWANCES
PLANT AND MACHINERY