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Series: Taxation ; 147(3812) 21 June 2001, 285-286(2)Publication details: 2001Subject(s): Summary: Provides guidance on the 100% capital allowances for expenditure on converting business premises into flats. Defines a flat, qualifying expenditure, qualifying buildings, notional rents, ownership, and nature of allowances for the purposes of the legislation.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS64199 (Browse shelf(Opens below)) | 1 | Available | 113534-1001 |
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Provides guidance on the 100% capital allowances for expenditure on converting business premises into flats. Defines a flat, qualifying expenditure, qualifying buildings, notional rents, ownership, and nature of allowances for the purposes of the legislation.