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Capital gains tax

Language: English Series: Inland Revenue Press Release ; 18 August 1993 (2)Publication details: 1993Subject(s): Summary: A revised extra-statutory concession for CGT relief for private residences occupied by dependent relatives has been issued. The revisions will mean that payment of Council Tax by the occupier is not taken into account in calculating owner`s income from the property.

A revised extra-statutory concession for CGT relief for private residences occupied by dependent relatives has been issued. The revisions will mean that payment of Council Tax by the occupier is not taken into account in calculating owner`s income from the property.