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Capital allowances and contracts of sale

Blakeley, P.

Capital allowances and contracts of sale - 1995 - Estates Gazette (9546) 18 November 1995, 182-183(2) .

Considers issues to be addressed when a vendor disposes of a building containing plant and machinery on which they have claimed capital allowances.

Subjects--Topical Terms:
CAPITAL ALLOWANCES ACT 1990 S59
CAPITAL ALLOWANCES
CLAWBACK
DISPOSAL
PLANT AND MACHINERY

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