000 00657cam a2200193 4500
008 000000n2000 000 0 eng u
035 _a(Sirsi) u107317
245 _aCapital allowances: fixtures
260 _c2000
490 _aNew Law Journal
_v150(6945) 21 July 2000, 1108(1)
520 _aDetails and criticises the Inland Revenue's recently published practice in respect of the right to claim capital allowances on fixtures by a person who has a licence to occupy land.
590 _aWB
650 _aCAPITAL ALLOWANCES
650 _aINLAND REVENUE
650 _aLICENCES TO OCCUPY
650 _aFIXTURES
690 _aTAXATION
942 _n0
999 _c64163
_d64163