000 00650cab a2200193 4500
001 ABS41326
008 090401t1989 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u29577
041 _aeng
100 _aRayney, P.
245 _aPlant after Wimpy
260 _c1989
350 _a0
490 _aAccountancy
_v104(1153) September 1989, 94-96(2)
520 _aExplores the dilemma as to what constitutes plant for capital allowances . Refers among others to the cases Wimpy International Ltd v Warland CA 1989 STC 273, and IRC v Scottish and Newcastle Breweries Ltd 1982 STC 296.
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c19905
_d19905