Merger of leases - extra-statutory concession
Merger of leases - extra-statutory concession
- 1992
- Inland Revenue Press Release 29 June 1992 (2) .
Inland Revenue has published an extra-statutory concession relating to the rules for calculating capital gains tax indexation allowance where a lease is merged with a superior lease or the freehold reversion. Gives the details of the concessions.
CAPITAL GAINS TAX
TAX CONCESSIONS
Inland Revenue has published an extra-statutory concession relating to the rules for calculating capital gains tax indexation allowance where a lease is merged with a superior lease or the freehold reversion. Gives the details of the concessions.
CAPITAL GAINS TAX
TAX CONCESSIONS