Chancery Division.

Nicholls V-C.

Judgment delivered 2 April 1992.

Income tax – Capital allowances – Quarantine kennels – Expenditure on construction to Ministry standards – Whether expenditure on provision of plant – Whether expenditure on construction of industrial building – Finance Act 1971, sec. 41(1), 44; Capital Allowances Act 1968, sec. 7(1)(f) (replaced by Capital Allowances Act 1990, sec. 22, 24, 18(1)(f)).

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