Finance Act 1994 : capital allowances
Language: English Series: Journal of Property Finance ; 5(2) 1994, 65-74(10)Publication details: 1994Subject(s): Summary: Examines Finance Act 1994 ss117-121 which gives a statutory definition of what does and does not constitute plant and machinery and introduces new rules which require notification of expenditure on which allowances may be claimed. Discusses other amendments including the restriction on the ability to sell buildings in enterprise zones and retain the allowances.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS52204 (Browse shelf(Opens below)) | 1 | Available | 65614-1001 |
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Examines Finance Act 1994 ss117-121 which gives a statutory definition of what does and does not constitute plant and machinery and introduces new rules which require notification of expenditure on which allowances may be claimed. Discusses other amendments including the restriction on the ability to sell buildings in enterprise zones and retain the allowances.