Agricultural buildings allowances: the new rules: Parts I and II (Record no. 6325)

MARC details
000 -LEADER
fixed length control field 01511cab a2200229 4500
001 - CONTROL NUMBER
control field ABS38353
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1987 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u10066
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Sowler, R.
245 ## - TITLE STATEMENT
Title Agricultural buildings allowances: the new rules: Parts I and II
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1987
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Law Society`s Gazette
Volume/sequential designation 84(26) 8 July 1987, 2024-2026
520 ## - SUMMARY, ETC.
Summary, etc. Part I reviews the provisions under the Finance Act 1986 s56 relating to capital allowances for the construction of farm and forestry buildings. Discusses the requirements necessary to qualify for agricultural buildings allowances, referring to relevant case law throughout. Includes the statutory definitions of "major interest" and "relevant interest", explaining that allowances may only be claimed by someone who has a major interest in agricultural or forestry land. Concludes by looking at regulations governing the transfer of the relevant interest to another party. Part II continues the discussion on transferring the relevant interest, concentrating on the right to balancing adjustments under the new rules Illustrates with examples. Notes interaction with industrial buildings allowances , ie where expenditure occurs on a foreign plantation, or where there is a trade performing certain agricultural activities.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL ALLOWANCES ACT 1968 S68
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FARM BUILDINGS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX RELIEF
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN)
c (OCLC) 04/03/1997
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 14/09/1999   ABS38353 10066-1001 06/08/2019 1 06/08/2019 Journal article