The principal private residence exemption from capital gains tax - the area of exempt property (Record no. 46298)

MARC details
000 -LEADER
fixed length control field 00968cab a2200253 4500
001 - CONTROL NUMBER
control field ABS49888
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1993 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u73206
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Wilde, D.
245 #4 - TITLE STATEMENT
Title The principal private residence exemption from capital gains tax - the area of exempt property
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1993
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Conveyancer & Property Lawyer
Volume/sequential designation 4(1) November 1993, 435-445(6)
520 ## - SUMMARY, ETC.
Summary, etc. Argues that the scope of exemptions permitted under the Taxation of Chargeable Gains Act 1992 s222 is wider than generally supposed, basing its thesis on interpretation of paragraph s222(1)(b). Reviews judgements from borderline cases.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL GAINS TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EXEMPTION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PRIVATE RESIDENCE EXEMPTION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RESIDENTIAL PROPERTY
9 (RLIN) 6266
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAXATION OF CHARGEABLE GAINS ACT 1992 S222(1)(B)
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN)
c (OCLC) 04/03/1997
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 14/09/1999   ABS49888 73206-1001 06/08/2019 1 06/08/2019 Journal article