No yuppies allowed

Plager, A.

No yuppies allowed - 2001 - Taxation 147(3812) 21 June 2001, 285-286(2) .

Provides guidance on the 100% capital allowances for expenditure on converting business premises into flats. Defines a flat, qualifying expenditure, qualifying buildings, notional rents, ownership, and nature of allowances for the purposes of the legislation.


CAPITAL ALLOWANCES
CAPITAL ALLOWANCES ACT 2001
CONVERSION COSTS
CONVERSIONS
FINANCE ACT 2001
FLATS
NOTIONAL RENT
OWNERSHIP
QUALIFYING BUILDINGS
TAX RELIEF