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METHODS OF TAX SHELTER
THE FUTURE OF EZs?
3 other sections not shown
100 per cent 31 March accounting period Allowances Act 1968 amount areas assessment attractive balancing allowance balancing charge basis period becomes unconditional building or structure Capital Allowances Act cash cent IAs Chapter chargeable period claim claw-back collective investment scheme construction contributions corporation tax cost Cray Ltd deducted designated disposal effect enterprise zone property Finance Act Finance Act 1971 fund Furthermore granted Group scheme IBAs ICTA income tax individual initial allowance Inland Revenue inspector investment investor Isle of Dogs lease leasehold interest lesser interest loan Lower Swansea Valley machinery or plant paid paragraph payment purposes qualifying trade reference relation relevant interest rent reviews rental guarantee rental income repair repayment respect retail development Schedule 12 shelter tax relief Team Valley tenant demand unit trust scheme whilst writing-down allowance zone property scheme