Industrial buildings allowances
Language: English Series: Solicitors` Journal ; 142(8) 27 February 1998, 183-185(3)Publication details: 1998Subject(s): Summary: Looks at two aspects of industrial buildings allowances: a statutory provision where a lessee of an industrial building on a long lease can take over the allowances to which the lessor is entitled on construction expenditure and two judicial decisions which look at statutory expressions governing eligibility for IBAs. Examples.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS58370 (Browse shelf(Opens below)) | 1 | Available | 84635-1001 |
Looks at two aspects of industrial buildings allowances: a statutory provision where a lessee of an industrial building on a long lease can take over the allowances to which the lessor is entitled on construction expenditure and two judicial decisions which look at statutory expressions governing eligibility for IBAs. Examples.