000			00996cab a2200253 4500
001			ABS52204
008			090401t1994 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u65614
041			_aeng
100			_aGreen, A.
245			_aFinance Act 1994 : capital allowances
260			_c1994
350			_a0
490			_aJournal of Property Finance _v5(2) 1994, 65-74(10)
520			_aExamines Finance Act 1994 ss117-121 which gives a statutory definition of what does and does not constitute plant and machinery and introduces new rules which require notification of expenditure on which allowances may be claimed. Discusses other amendments including the restriction on the ability to sell buildings in enterprise zones and retain the allowances.
650			_aCAPITAL ALLOWANCES ACT 1990
650			_aCAPITAL ALLOWANCES
650			_aENTERPRISE ZONES
650			_aFINANCE ACT 1994
650			_aPLANT AND MACHINERY
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c40932 _d40932