000			00959cam a2200289 4500
001			ABS64199
008			000000n2001 000 0 eng u
035			_a(Sirsi) u113534
100			_aPlager, A.
245			_aNo yuppies allowed
260			_c2001
490			_aTaxation _v147(3812) 21 June 2001, 285-286(2)
520			_aProvides guidance on the 100% capital allowances for expenditure on converting business premises into flats. Defines a flat, qualifying expenditure, qualifying buildings, notional rents, ownership, and nature of allowances for the purposes of the legislation.
590			_aABS
650			_aCAPITAL ALLOWANCES
650			_aCAPITAL ALLOWANCES ACT 2001
650			_aCONVERSION COSTS
650			_aCONVERSIONS
650			_aFINANCE ACT 2001
650			_aFLATS
650			_aNOTIONAL RENT
650			_aOWNERSHIP
650			_aQUALIFYING BUILDINGS
650			_aTAX RELIEF
690			_aTAXATION
942			_n0
999			_c67626 _d67626