000			01050cam a2200253 4500
001			ABS64073
008			000000n2001 000 0 eng u
035			_a(Sirsi) u112870
100			_aHouston, K
245		2	_aA capital idea
260			_c2001
490			_aProperty Week _v66(20) 18 May 2001, 90(1)
520			_aProvides a clear explanation of capital allowances which are commonly claimed for plant and machinery and industrial buildings, and demonstrates their financial benefits for property owners. Discusses the following areas: government restrictions; regional tax incentives; the Enhanced Capital Allowances (ECA) scheme; allowances on information and communication technology (ICT); changes to the Capital Allowances Bill.
590			_aABS
650			_aCAPITAL ALLOWANCES
650			_aINFORMATION AND COMMUNICATION TECHNOLOGY
650			_aTAX RELIEF
650			_aRESTRICTIONS
650			_aTAX INCENTIVES
650			_aPLANT AND MACHINERY
650			_aINDUSTRIAL BUILDINGS
690			_aTAXATION
942			_n0
999			_c67188 _d67188