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Capital allowances: fixtures

Capital allowances: fixtures - 2000 - New Law Journal 150(6945) 21 July 2000, 1108(1) .

Details and criticises the Inland Revenue's recently published practice in respect of the right to claim capital allowances on fixtures by a person who has a licence to occupy land.

Subjects--Topical Terms:
CAPITAL ALLOWANCES
INLAND REVENUE
LICENCES TO OCCUPY
FIXTURES

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