000 00842cab a2200253 4500
001 ABS53862
008 090401t1995 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u6978
041 _aeng
100 _aSearle, C.
245 _aInvestors must consider tax relief on plant and machinery
260 _c1995
350 _a0
490 _aProperty Week
_v53(3) 19 October 1995, 30(1)
520 _aConsiders the potential discrepancies in capital allowance tax relief on plant and machinery, depending on the method used for calculating disposal value. Illustrates possible affects for property investors.
650 _aCAPITAL ALLOWANCES ACT 1990
650 _aDISPOSAL VALUE
650 _aFINANCE ACT 1985
650 _aPLANT AND MACHINERY
650 _aTAX RELIEF
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c4155
_d4155