000			00942cab a2200265 4500
001			ABS37044
008			090401t1986 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u1824
041			_aeng
100			_aBrand, C.M.
245			_aNon-rolling vans gather no tax
260			_c1986
350			_a0
490			_aChartered Surveyor Weekly _v17(3) 16 October 1986, 285(1)
520			_aA tax-payer can claim relief from capital gains tax under the Capital Gains Tax Act 1979 s10l and 102 if the disposal involves a dwelling-house used as his only or main residence. This article examines the scope of this exemption as it applies to caravans .
650			_aCAPITAL GAINS TAX ACT 1979 S102
650			_aCAPITAL GAINS TAX
650			_aMOBILE HOMES ACT 1983
650			_aPRIVATE RESIDENCE EXEMPTION
650			_aRESIDENTIAL PROPERTY _96266
650			_aTAX RELIEF
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c1056 _d1056