000 00888cab a2200229 4500
001 ABS56647
008 090401t1997 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u25032
041 _aeng
100 _aJames, J.
245 _aCapital allowance changes and property depreciation
260 _c1997
350 _a0
490 _aCSM (Chartered Surveyor Monthly)
_vFebruary 1997, 34-35(2)
520 _aConsiders the implications of proposals in the 1996 Budget to change the legislation on capital allowances on fixtures and long-life assets. Concludes that unless the issue of capital allowances and property depreciation is properly addressed, UK industry will be adversely affected and investors may be deterred.
650 _aBUDGET 1996
650 _aCAPITAL ALLOWANCES
650 _aPROPERTY DEPRECIATION
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c16790
_d16790