000 00866cab a2200265 4500
001 ABS55755
008 090401t1996 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u18594
041 _aeng
100 _aGreen, A.
245 _aRules tightened on fixtures tax
260 _c1996
350 _a0
490 _aProperty Week
_v56(9) 30 August 1996, 18(1)
520 _aRules for calculating capital allowances on fixtures in buildings have been revised restricting the amount claimable to the original cost and ensuring that only one allowance is ever given on the same fixture.
650 _aAVOIDANCE MEASURES
650 _aCAPITAL ALLOWANCES ACT 1990 S150
650 _aCAPITAL ALLOWANCES
650 _aFIXTURES
650 _aMELLUISH V BMI (NO 3)
650 _aPLANT AND MACHINERY
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c12374
_d12374