000			00875cab a2200229 4500
001			ABS37466
008			090401t1986 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u4727
041			_aeng
100			_aAitchinson, A.
245			_aAgricultural buildings allowances
260			_c1986
350			_a0
490			_aFarm Buildings and Engineering _v3 (2) Autumn/Winter 1986, 47-48 (2)
520			_aThe principle of capital allowances is defined and Agricultural Buildings Allowances as charged by the Finance Acts 1985 and 1986 are reviewed. The possiblilities of a claim under the plant and machinery provisions which are more favourable than claims under the Agricultural Building Allowances are mentioned.
650			_aFARM BUILDINGS
650			_aFINANCE ACT 1985
650			_aFINANCE ACT 1986
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c2864 _d2864