| 21/8/2008 |
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| Court of Appeal - Decisions in Income Tax Cases |
| Case No: 45 |
Decided on 2 March 1962 |
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A Motor Vehicle Constitutes Plant Or Machinery For The Purposes Of Capital Allowances
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This case was taken to appeal essentially to over-turn the decision in case no 25 which had held that "a car cannot be held to be included in the undoubted meaning of plant (or) machinery".
The Court duly obliged and ruled that motor-vehicles did constitute plant or machinery, so that they qualified for the full range of capital allowances contemplated by the law.
BSC Case No: 13/61
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