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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.

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.