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Roll-over relief

By: Contributor(s): Language: English Series: Taxation ; 124(3242) 15 March 1990, 659-664(6)Publication details: 1990Subject(s): Summary: Two articles examining roll-over relief for capital gains tax which defers liability to the tax rather than giving exemption.

Two articles examining roll-over relief for capital gains tax which defers liability to the tax rather than giving exemption.