Plant and machinery allowances
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The category of qualifying expenditure on 'integral features' was introduced in 2008. The following items are integral features: an electrical system, including a lighting system a cold-water system a space or water heating system, a powered system of ventilation, air cooling or air purification, and any floor or ceiling comprised in such a system a...Explore the subscription options here to get full access to isurv, including downloads.
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