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现行 2007 No. 3278
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The Energy-Saving Items (Income Tax) Regulations 2007 2007年节能项目(所得税)条例
介绍性文本1.引文,开工与解释2.节能自然项目3.对有关支出的限制:一般4.第一个进一步的规则:相关的支出分摊超过一个财产5.第二个进一步的规则:将相关支出限制在最大限额第三。有关开支,如住宅或建筑物是共同拥有或共同拥有,或受不同产业或权益所规限7.进一步规定8.撤销《2007年节能项目规例》(S.I.2007\/831)签署的解释说明
Introductory Text1.Citation, commencement and interpretation2.Items of an energy-saving nature3.Restrictions on relevant expenditure to be taken into account: general4.First further rule: apportionment of relevant expenditure benefiting more than one property5.Second further rule: restriction of relevant expenditure to the maximum amount6.Third further rule: apportionment of relevant expenditure if a dwelling-house or building is owned jointly or in common or is subject to differing estates or interests7.Further provisions8.Revocation of the Energy-Saving Items Regulations 2007 (S.I. 2007/831)SignatureExplanatory Note
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