A capital idea

Houston, K

A capital idea - 2001 - Property Week 66(20) 18 May 2001, 90(1) .

Provides a clear explanation of capital allowances which are commonly claimed for plant and machinery and industrial buildings, and demonstrates their financial benefits for property owners. Discusses the following areas: government restrictions; regional tax incentives; the Enhanced Capital Allowances (ECA) scheme; allowances on information and communication technology (ICT); changes to the Capital Allowances Bill.


CAPITAL ALLOWANCES
INFORMATION AND COMMUNICATION TECHNOLOGY
TAX RELIEF
RESTRICTIONS
TAX INCENTIVES
PLANT AND MACHINERY
INDUSTRIAL BUILDINGS