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18 Capital Allowances - Coggle Diagram
18 Capital Allowances
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Functional Test
Apparatus Test
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Apparatus for the conduct of biz must be distinguished from the structure within which biz is carried out
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- need to identify the function of an item in dispute
- applied whether or not the structure was attached to the soil
Structure
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PREMISES:
played no part in carrying on of those activities but was merely the place within which they were carried on
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