| 000 | 00870cab a2200265 4500 | ||
|---|---|---|---|
| 001 | WB2914-48 | ||
| 008 | 090401t1993 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u92503 | ||
| 041 | _aeng | ||
| 245 | _aPlant house does not qualify as plant | ||
| 260 | _c1993 | ||
| 350 | _a0 | ||
| 490 |
_aTimes _v7 April 1993, 33(1) |
||
| 520 | _a"Gray (Inspector of Taxes) v Seymours Garden Centre (Horticulture)" ChD 1 April 1993. A plant house, in which plants, which were ready for sale, were kept was not found to be plant and the costs of construction did not qualify for a first year capital allowance. | ||
| 650 | _aCAPITAL ALLOWANCES | ||
| 650 | _aGLASSHOUSES | ||
| 650 | _aHORTICULTURE | ||
| 650 | _aNURSERIES | ||
| 650 | _aPLANT HOUSES | ||
| 650 | _aPLANT | ||
| 650 | _aPLANTERIA | ||
| 690 | _aTAXATION-CASE LAW | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c58637 _d58637 |
||