| 000 | 00676cab a2200181 4500 | ||
|---|---|---|---|
| 001 | WB2348-59 | ||
| 008 | 090401t1987 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u63838 | ||
| 041 | _aeng | ||
| 245 | _aDecor is not plant | ||
| 260 | _c1987 | ||
| 350 | _a0 | ||
| 490 |
_aTimes _v30/11/87 p35 |
||
| 520 | _aIt was held in Wimpy International Ltd v Warland (Inspector of Taxes) ; Associated Restaurants Ltd v Same, ChD 23 November 1987, that internal decorations installed in a restaurant were not " plant " and expenditure on them did not qualify for capital allowances under the Finance Act 1971 s41(1) . | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c39714 _d39714 |
||