| 000 | 00860cab a2200241 4500 | ||
|---|---|---|---|
| 001 | ABS49580 | ||
| 008 | 090401t1993 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u71853 | ||
| 041 | _aeng | ||
| 100 | _aLagerberg, F. | ||
| 245 | _aPlant, premises and plants | ||
| 260 | _c1993 | ||
| 350 | _a0 | ||
| 490 |
_aTaxation _v132(3424) 7 October 1993, 16(1) |
||
| 520 | _aConsiders "Gray v Seymours Garden Centre" and the construction of a type of greenhouse known as a planteria. The nursery believed the cost of construction was expenditure on plant and eligible for a first year capital allowance. The General Commissioners agreed. Inland Revenue appealed and the appeal was upheld. | ||
| 650 | _aCAPITAL ALLOWANCES | ||
| 650 | _aGREENHOUSE | ||
| 650 | _aPLANT | ||
| 650 | _aPLANTERIA | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c45325 _d45325 |
||