000 00774cab a2200253 4500
001 ABS54095
008 090401t1995 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u8480
041 _aeng
100 _aBlakeley, P.
245 _aCapital allowances and contracts of sale
260 _c1995
350 _a0
490 _aEstates Gazette
_v(9546) 18 November 1995, 182-183(2)
520 _aConsiders issues to be addressed when a vendor disposes of a building containing plant and machinery on which they have claimed capital allowances.
650 _aCAPITAL ALLOWANCES ACT 1990 S59
650 _aCAPITAL ALLOWANCES
650 _aCLAWBACK
650 _aDISPOSAL
650 _aPLANT AND MACHINERY
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c5228
_d5228