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Rebasing elections

Rebasing elections - 1992 - Inland Revenue Press Release (240) 14 May 1992 (8) .

The Inland Revenue have published a Statement of Practice (SP4/92) which further clarifies the operation of the time limit for capital gains tax rebasing elections.

Subjects--Topical Terms:
CAPITAL GAINS TAX
REBASING ELECTIONS
STATEMENT OF PRACTICE

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