000			01088cab a2200193 4500
001			ABS41329
008			090401t1989 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u29591
041			_aeng
100			_aGable, S.
245			_aWimpey International Ltd v Warland ; Associated Restaurants Ltd v Warland
260			_c1989
350			_a0
490			_aTaxation _v123(3212) 10 August 1989, 569-570(2)
520			_aCA 7 December 1988. These cases concern capital allowances for expenditure on machinery and plant under Finance Act 1971 s41. The appellants claimed that floor and wall tiles, mezzanine floors, stairs, lighting, fire doors and wall finishes were plant. The case Inland Revenue Commissioners v Scottish & Newcastle Breweries , in which the term plant was extended to items on the premises to provide atmosphere for carrying on a business, was cited but the appeal in the above cases was dismissed as the fittings were deemed to have become part of the premises. Leave to appeal to House of Lords refused.
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c19912 _d19912