Finance Act 1994: Capital Allowances
Abstract
The Finance Act 1994 introduced the most significant changes to the law on capital allowances and property for nearly a decade. Focuses on these changes and examines their impact on property owners, investors and property professionals, and gives guidelines for dealing with the new time limits for notification on plant and machinery. In addition, provides a brief examination of the new legislation in relation to enterprise zone buildings.
Keywords
Citation
Green, A. (1994), "Finance Act 1994: Capital Allowances", Journal of Property Finance, Vol. 5 No. 2, pp. 65-74. https://doi.org/10.1108/EUM0000000004312
Publisher
:MCB UP Ltd
Copyright © 1994, MCB UP Limited