| 000 | 01120cab a2200253 4500 | ||
|---|---|---|---|
| 001 | WB2828-78 | ||
| 008 | 090401t1992 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u60093 | ||
| 041 | _aeng | ||
| 245 | _aStorage platforms are plant | ||
| 260 | _c1992 | ||
| 350 | _a0 | ||
| 490 |
_aTimes _v14 July 1992, 28(1) |
||
| 520 | _aIn "Hunt (Inspector of Taxes) v Henry Quick Ltd" and "King (Inspector of Taxes v Bridisco Ltd", QBD 22 June 1992, it was held that expenditure by wholesaler distributors on installing mezzanine platforms in their single-storey warehouses to increase storage space was incurred on plant and qualified for writing-down allowances under Finance Act 1971 s44. But expenditure incurred on the ancillary lighting required as a consequence of the installations did not qualify for any relief. | ||
| 650 | _aCAPITAL ALLOWANCES ACT 1990 S24 | ||
| 650 | _aCAPITAL ALLOWANCES | ||
| 650 | _aFINANCE ACT 1971 S44 | ||
| 650 | _aMEZZANINE PLATFORMS | ||
| 650 | _aPLANT AND MACHINERY | ||
| 650 | _aWRITING DOWN ALLOWANCES | ||
| 690 | _aTAXATION-CASE LAW | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c37013 _d37013 |
||