| 000 | 01146cam a2200241 4500 | ||
|---|---|---|---|
| 001 | ABS64838 | ||
| 008 | 011123n2001 000 0 eng u | ||
| 035 | _a(Sirsi) u115716 | ||
| 100 | _aRayney, P. | ||
| 245 | 4 | _aThe new kid in town | |
| 260 | _c2001 | ||
| 490 |
_aAccountancy _v November 2001, 121-123(3) |
||
| 520 | _aBriefly outlines the Capital Allowances Act 2001 (CAA 2001) which consolidates all the substantive legislation on capital allowances - the system of tax relief available for capital expenditure by companies, partnerships, sole traders and other taxpayers. The Act covers all types of capital allowances and is arranged in the order of their practical importance, beginning with plant and machinery allowances. The article focuses on the CAA 2001 as it applies to companies and reviews the most important relief - plant and machinery allowances. | ||
| 590 | _aABS | ||
| 650 | _aPLANT AND MACHINERY ALLOWANCES | ||
| 650 | _aCAPITAL ALLOWANCES ACT 2001 | ||
| 650 | _aTAX ALLOWANCES | ||
| 650 | _aCAPITAL EXPENDITURE | ||
| 650 | _aBUSINESSES | ||
| 650 | _aPLANT AND MACHINERY | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 999 |
_c68925 _d68925 |
||