000			00783cab a2200229 4500
001			WB2738-62
008			090401t1991 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u1938
041			_aeng
100			_aCatalano, Alex
245			_aFinance leases
260			_c1991
350			_a0
490			_aEstates Gazette _v(9138) 28 September 1991, 93(1)
520			_aThe Inland Revenue has issued guidelines on the tax treatment of rent payable under finance leases which could reduce tax relief for lessees. The move is likely to worsen the position for companies which use finance leasing to purchase or fund their buildings.
650			_aFINANCE LEASING
650			_aPROPERTY FINANCE
650			_aTAX RELIEF
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c1140 _d1140