Mr DA Shirley.

Decision released 24 March 1998.

Capital allowances – Machinery and Plant – Golf course – New putting green – Whether plant – Green was part of the premises where the business was carried on, not plant with which business was carried on – Appeal dismissed – Capital Allowances Act 1990, s. 24, Sch. AA1

HEADNOTE

The issue was whether new putting greens constructed at a golf course were plant, qualifying for capital allowances.

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