| 000 | 01185cab a2200265 4500 | ||
|---|---|---|---|
| 001 | WB3008-45 | ||
| 008 | 090401t1994 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u76267 | ||
| 041 | _aeng | ||
| 245 | _aETZ promoters expect concession | ||
| 260 | _c1994 | ||
| 350 | _a0 | ||
| 490 |
_aMoney Week _v23 February 1994, 5 |
||
| 490 |
_aProperty Week _v46(8) 24 February 1994, 8(2) |
||
| 520 | _aEnterprise zone investors hope that Inland Revenue will compromise on plans to claw back capital allowances if an interest in EZ property is sold within 25 years. The Inland Revenue has extended the concession allowing capital allowances to buyers of already occupied buildings to 31 August. Discusses the "R v IRC ex parte Matrix Securities Ltd" 1994 HL ruling that Inland Revenue was entitled to overrule the pre-clearance given on the Matrix South Quay scheme because the inspector was not qualified to make the decision. | ||
| 650 | _aCAPITAL ALLOWANCES | ||
| 650 | _aCONCESSION | ||
| 650 | _aENTERPRISE ZONE TRUSTS | ||
| 650 | _aENTERPRISE ZONES | ||
| 650 | _aMATRIX SECURITIES | ||
| 650 | _aPRE-CLEARANCE | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c47990 _d47990 |
||