| 000 | 01071cab a2200265 4500 | ||
|---|---|---|---|
| 001 | ABS58370 | ||
| 008 | 090401t1998 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u84635 | ||
| 041 | _aeng | ||
| 100 | _aWilliamson, R. | ||
| 245 | _aIndustrial buildings allowances | ||
| 260 | _c1998 | ||
| 350 | _a0 | ||
| 490 |
_aSolicitors` Journal _v142(8) 27 February 1998, 183-185(3) |
||
| 520 | _aLooks at two aspects of industrial buildings allowances: a statutory provision where a lessee of an industrial building on a long lease can take over the allowances to which the lessor is entitled on construction expenditure and two judicial decisions which look at statutory expressions governing eligibility for IBAs. Examples. | ||
| 650 | _aBESTWAY (HOLDINGS) LTD V LUFF (HM INSPECTOR OF TAXES) | ||
| 650 | _aCAPITAL ALLOWANCES ACT 1990 | ||
| 650 | _aGIROBANK PLC V CLARKE | ||
| 650 | _aHURLINGHAM ESTATES V WILDE AND PARTNERS | ||
| 650 | _aINDUSTRIAL BUILDINGS ALLOWANCES | ||
| 650 | _aLONG LEASES | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1998 | ||
| 999 |
_c53205 _d53205 |
||