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Long life illumination

O`Keeffe, D.

Long life illumination - 1997 - Taxation 139(3623) 11 September 1997, 634-636(3) .

Discusses new guidance from the Inland Revenuence on the legislation covering long life assets and the new rules in chapter IVA of the Capital Allowances Act 1990.. Examples.

Subjects--Topical Terms:
CAPITAL ALLOWANCES ACT 1990
CAPITAL ALLOWANCES
INLAND REVENUE
LONG-LIFE ASSETS
TRANSITIONAL PROVISIONS

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