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The rollover anomaly

By: Language: English Series: Farmland Market ; (33) February 1990, 8-10(3)Publication details: 1990Subject(s): Summary: Describes the problems that arise when land assets employed for capital gains tax roll-over relief receive planning consent for change of use .

Describes the problems that arise when land assets employed for capital gains tax roll-over relief receive planning consent for change of use .