Capital gains tax
Language: English Series: Inland Revenue Press Release ; 18 October 1994, (7)Publication details: 1994Subject(s): Summary: The revised texts of a number of Extra-Statutory Concessions (ESCs) concerning capital gains tax; relief for exchanges ofjoint interests in land and extensions of leases. A new concession is published for private residence relief where there is a delay by an owner-occupier taking up residence.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| News article | London News article | WB3040-77 (Browse shelf(Opens below)) | 1 | Available | 76023-1001 |
The revised texts of a number of Extra-Statutory Concessions (ESCs) concerning capital gains tax; relief for exchanges ofjoint interests in land and extensions of leases. A new concession is published for private residence relief where there is a delay by an owner-occupier taking up residence.