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Industrial buildings allowances

By: 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.

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.