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Rebasing of capital gains

Gunn, M.

Rebasing of capital gains - 1988 - Taxation 121(3162) 19 august 1988, 456-462(6) .

Summarises the provisions of the Finance Act 1988 relating to the rebasing of capital gains tax to 31 March 1988, explained in diagrammatic form.

Subjects--Topical Terms:
ROLL OVER RELIEF

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