000			00820cab a2200193 4500
001			WB2722-26
008			090401t1991 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u1910
041			_aeng
245			_aTax loophole to a property plum
260			_c1991
350			_a0
490			_aEvening Standard _v31/5/91 p39
520			_aDescribes Home Partners Plus an alternative to Business Expansion Schemes as an investment in the rented housing market which exploits a loophole in tax rules which permits interest on money borrowed to buy shares in close companies (those controlled by five or fewer shareholders) to be set against income at basic rate or higher rates with no limit.
650			_aROYAL BANK OF SCOTLAND
690			_aPROPERTY-PROPERTY FINANCE AND INVESTMENT
942			_n0
948			_c04/03/1997
999			_c1118 _d1118