000			00967cab a2200241 4500
001			ABS47546
008			090401t1992 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u62453
041			_aeng
245			_aChancellor`s Autumn cheer
260			_c1992
350			_a0
490			_aTaxation _v130(3380) 19 November 1992, 183-184(2)
520			_aOutlines taxation changes in the Autumn Statement of the 12 November 1992 including a new 40% first year allowance for expenditure on plant and machinery and a 20% initial allowance for expenditure incurred on industrial and agricultural buildings which are contracted for in the twelve months ending 31 October 1993 and brought into use by 31 December 1994. Gives examples.
650			_aAGRICULTURAL BUILDINGS
650			_aAUTUMN STATEMENT 1992
650			_aCAPITAL ALLOWANCES
650			_aINDUSTRIAL BUILDINGS
650			_aTAX INCENTIVES
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c38806 _d38806