New rules for capital allowances on fixtures
Language: English Series: Tax Bulletin ; August 1996, 8-10(3)Publication details: 1996Subject(s): Summary: Summarises changes to the rules governing capital allowances on fixtures in buildings. Considers why anti-avoidance legislation has been introduced and looks at the remaining draft legislation which will take effect from Spring 1997.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS55901 (Browse shelf(Opens below)) | 1 | Available | 19618-1001 |
Summarises changes to the rules governing capital allowances on fixtures in buildings. Considers why anti-avoidance legislation has been introduced and looks at the remaining draft legislation which will take effect from Spring 1997.