| 000 | 00784cab a2200229 4500 | ||
|---|---|---|---|
| 001 | WB3147-42 | ||
| 008 | 090401t1995 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u51547 | ||
| 041 | _aeng | ||
| 245 | _aNo capital allowance | ||
| 260 | _c1995 | ||
| 350 | _a0 | ||
| 490 |
_aTimes _v11 December 1995, 33(1) |
||
| 520 | _a"Attwood (Inspector of Taxes) v Anduff Car Wash Ltd" ChD 1 December 1995. A claim for capital allowances for car wash site and structures failed to qualify under Finance Act 1971 s41 and s44 now Capital Allowances Act 1990 s22 and s24. Premises test applied. | ||
| 650 | _aCAPITAL ALLOWANCES | ||
| 650 | _aCAR WASH | ||
| 650 | _aPLANT AND MACHINERY | ||
| 650 | _aPREMISES TEST | ||
| 690 | _aTAXATION-CASE LAW | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c32002 _d32002 |
||