| 000 | 00883cab a2200253 4500 | ||
|---|---|---|---|
| 001 | W10882 | ||
| 008 | 090401t1995 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u43709 | ||
| 041 | _aeng | ||
| 245 | _aCapital allowances for planteria | ||
| 260 | _c1995 | ||
| 350 | _a0 | ||
| 490 |
_aEstates Gazette Case Summaries _v(1995) EGCS 99(1) (17/6/95) |
||
| 520 | _a"Gray (HMIT) v Seymour`s Garden Centre (Horticulture)" CA 26 May 1995. A planteria for the display of plants in a garden centre while keeping the plants under suitable conditions was not held to be plant for the purposes of claiming capital allowances. | ||
| 650 | _aBUSINESS | ||
| 650 | _aCAPITAL ALLOWANCES | ||
| 650 | _aCOLD FRAMES | ||
| 650 | _aFINANCE ACT 1971 S41 | ||
| 650 | _aFINANCE ACT 1971 S42 | ||
| 650 | _aGARDEN CENTRES | ||
| 690 | _aTAXATION-CASE LAW | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c27855 _d27855 |
||