Agricultural buildings allowances
Language: English Series: Farm Buildings and Engineering ; 3 (2) Autumn/Winter 1986, 47-48 (2)Publication details: 1986Subject(s): Summary: The principle of capital allowances is defined and Agricultural Buildings Allowances as charged by the Finance Acts 1985 and 1986 are reviewed. The possiblilities of a claim under the plant and machinery provisions which are more favourable than claims under the Agricultural Building Allowances are mentioned.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS37466 (Browse shelf(Opens below)) | 1 | Available | 4727-1001 |
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The principle of capital allowances is defined and Agricultural Buildings Allowances as charged by the Finance Acts 1985 and 1986 are reviewed. The possiblilities of a claim under the plant and machinery provisions which are more favourable than claims under the Agricultural Building Allowances are mentioned.