000 00812cab a2200241 4500
001 ABS55901
008 090401t1996 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u19618
041 _aeng
100 _aGreen, A.
245 _aNew rules for capital allowances on fixtures
260 _c1996
350 _a0
490 _aTax Bulletin
_vAugust 1996, 8-10(3)
520 _aSummarises changes to the rules governing capital allowances on fixtures in buildings. Considers why anti-avoidance legislation has been introduced and looks at the remaining draft legislation which will take effect from Spring 1997.
650 _aANTI-AVOIDANCE
650 _aCAPITAL ALLOWANCES ACT 1990
650 _aCAPITAL ALLOWANCES
650 _aFIXTURES
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c13119
_d13119