000			01259cab a2200229 4500
001			ABS55899
008			090401t1996 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u19597
041			_aeng
100			_aLowthorpe, M.
245			_aEnterprise zone apportionments
260			_c1996
350			_a0
490			_aTaxation _v137(3573) 19 September 1996, 686-687(2)
520			_aDiscusses a Special Commissioner`s decision on industrial buildings allowances. A syndicate was the first to buy the freehold of a retail warehouse from a developer within two years of first use. It had been part of an enterprise zone for ten years and had been used under a lease as a retail unit before being acquired by the syndicate. At issue was how much of the purchase price paid by the syndicate was attributable to the land and so not qualifying for industrial buildngs allowances. "Decision" because the syndicate was the first to purchase the retail unit within two years of first use it was entitled to industrial buildings allowances at 100%on the purchase of the relevant interest.
650			_aENTERPRISE ZONES
650			_aINDUSTRIAL BUILDINGS ALLOWANCES
650			_aRETAIL WAREHOUSES
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c13100 _d13100