Capital allowances update (Record no. 66699)

MARC details
000 -LEADER
fixed length control field 01585cam a2200253 4500
001 - CONTROL NUMBER
control field ABS63784
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u111917
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Whittaker, R.
245 ## - TITLE STATEMENT
Title Capital allowances update
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement CSM (Chartered Surveyor Monthly)
Volume/sequential designation April 2001, 30-31(2)
520 ## - SUMMARY, ETC.
Summary, etc. Summarises the most recent and notable changes to capital allowances, designed to clarify existing legislation and simplify the whole area of capital allowances. Capital allowances are often under-utilised by businesses. Many of the most recent changes occurred as part of the Finance Act 2000, and a new Capital Allowances Consolidation Bill is due to receive Royal Assent in April 2001. Describes how these recent changes will affect large and small occupiers. Changes discussed include: the abolition of the requirement to provide written notification of expenditure; the reintroduction of First Year Allowances; enhanced capital allowances; the new research and development allowances (RDAs); and conversion costs. Warns that in order to benefit from all the capital allowances available, in most design and construction processes action must now be taken at an earlier stage.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL ALLOWANCES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE ACT 2000
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element MANAGEMENT-BUSINESS MANAGEMENT-INFORMATION MANAGEMENT
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RESEARCH AND DEVELOPMENT
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PRIVATE FINANCE INITIATIVE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CONVERSION COSTS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SPECIAL PURPOSE VEHICLE
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
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 06/04/2001   ABS63784 111917-1001 06/08/2019 1 06/08/2019 Journal article