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INTERNATIONAL U.K. House of Lords

Inland Revenue Commissioners v Scottish & Newcastle Breweries Ltd [1982] UKHL TC_55_252 (04 March 1982)

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Inland Revenue Commissioners v Scottish & Newcastle Breweries Ltd [1982] UKHL TC_55_252 (04 March 1982)

Corporation tax – Capital allowances – Plant – Expenditure on electric fittings, wall decor and metal sculptures in hotels and licensed premises – Whether expenditure on the provision of plant – Finance Act 1971, ss 41 and 42.
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