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alle beplantninger (bortset fra skove), der tilhører brugeren uanset besiddelsesformen for jorden.
all plantations (excluding woods and forests) belonging to the holder irrespective of type of occupancy of the land.
der foretages kun afskrivning for beplantninger, der er brugerens ejendom (uanset besiddelsesformen for jorden).
only plantations which are the property of the holder (irrespective of the type of occupancy of the land) are subject to depreciation.
rubrik 96 (permanente beplantninger) vedrører udelukkende beplantninger. der tilhører brugeren uanset besiddelsesformen for jorden.
heading 96 (permanent crops) relates only to permanent crops belonging to the holder, irrespective of the type of occupancy of the land.
grundforbedringer (f.eks. hegn, installationer til dræning), der tilhører brugeren uanset besiddelsesformen for jorden .
improvements to land (for example : fencing, drainage installations) belonging to the holder irrespective of the type of occupancy of the land .
afskrivning af bygninger, anlæg (herunder væksthuse og drivbænke) og grundforbedringer, der tilhører brugeren uanset besiddelsesformen for jorden.
depreciation of buildings, fixed equipment (including glasshouses and frames) and land improvements belonging to the holder, irrespective of the typte of occupancy of the land.
