000			01389cam a2200241 4500
001			ABS65780
008			020715n2002 000 0 eng u
035			_a(Sirsi) u118814
100			_aSilvester, M
245			_aSaving your energy
260			_c2002
490			_aProperty Week _v67(24) 21 June 2002, 38-39(20)
520			_aDiscusses Enhanced Capital Allowances (ECAs) which under the Finance Bill 2002 will cover those involved in leasing energy efficiency assets. Highlights the benefits of ECAs which include businesses receiving 100% tax relief for capital expenditure and saving money on running costs at the same time. Looks at who can benefit from ECAs such as developers, new construction and refurbishment projects, landlords and private finance initiatives. Explains that including designated energy-saving plant and machinery could increase the level of capital allowances that an owner is allowed to receive and thus reduce overall running costs. Lists the different classes for qualifying technology where ECAs are available and explains how claims can be made on energy saving technologies.
590			_aABS
650			_aTAX RELIEF
650			_aPROPERTY DEVELOPERS
650			_aPLANT AND MACHINERY
650			_aENERGY EFFICIENCY
650			_aENHANCED CAPITAL ALLOWANCE SCHEME
650			_aCAPITAL ALLOWANCES
690			_aTAXATION
942			_n0
999			_c70727 _d70727