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Rules tightened on fixtures tax

By: Language: English Series: Property Week ; 56(9) 30 August 1996, 18(1)Publication details: 1996Subject(s): Summary: Rules for calculating capital allowances on fixtures in buildings have been revised restricting the amount claimable to the original cost and ensuring that only one allowance is ever given on the same fixture.

Rules for calculating capital allowances on fixtures in buildings have been revised restricting the amount claimable to the original cost and ensuring that only one allowance is ever given on the same fixture.