000			01391cai a22002295a 4500
001			L139974
008			070824s2007 xxk f f000 0 eng d
020			_a9781845323226
035			_a(Sirsi) u139974
041	0		_aeng
050	0	4	_a336.21 $2 18
110	1		_aUnited Kingdom _bHM Treasury
245	0	0	_aBusiness tax reform _bcapital allowances changes _h[electronic resource]
260			_aLondon _bHM Treasury _c2007
505	2		_aIntroduction -- The annual investment allowance -- Integral fixtures -- Payable enhanced capital allowances -- Transitional arrangements and other technical aspects -- Questions for consideration
520			_aConsultation document which sets out a proposed package of reforms to the UK business tax system. Provides guidance on the arrangements for the transition to the reformed structure. Invites views from business on three new elements of the capital allowances system: the annual investment allowance; the definition of integral fixtures and high-level proposals for payable enhanced capital allowances.
590			_aka
651		4	_aUnited Kingdom _y
690			_aPROPERTY-PROPERTY TAXATION-PROPERTY TAX ALLOWANCES-CAPITAL ALLOWANCES
856	4	8	_uhttps://www.hm-treasury.gov.uk/consultations_and_legislation/businesstaxreform/consult_businesstaxreform_index.cfm _zView the item free of charge at: www.hm-treasury.gov.uk/...
942			_n0
999			_c107393 _d107393