000 00815cab a2200217 4500
001 WB2946-40
008 090401t1993 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u87920
041 _aeng
100 _aBlakeley, P.
245 _aBudgeting for changes to IR claims
260 _c1993
350 _a0
490 _aCSW - The Property Week
_v45(10) 9 December 1993, 76(1)
520 _aDiscusses two Budget proposals for capital allowances. Firstly a statutory rule clarifying that land, buildings and structures do not qualify as plant and secondly time limits for submitting written notification to Inland Revenue of qualifying expenditure claims for capital allowances.
650 _aCAPITAL ALLOWANCES
650 _aPLANT AND MACHINERY
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c55485
_d55485