000 00900cab a2200241 4500
001 WB3105-41
008 090401t1995 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u21186
041 _aeng
245 _aSteps taken to help landlords
260 _c1995
350 _a0
490 _aDaily Telegraph
_v28 January 1995, M5(1)
520 _aNew tax rules, coming into force in April 1995, introduce a more lenient regime for `amateur` landlords who rent out second homes for short periods only, or owners who let houses rather than sell them at depressed prices, and abolishes the 26-week rule to qualify for exemptions.
650 _a26-WEEK RULE
650 _aLANDLORDS
650 _aSHORT PERIODS
650 _aTAX RELIEF
690 _aPROPERTY-RESIDENTIAL PROPERTY-RESIDENTIAL LANDLORD AND TENANT-RESIDENTIAL TENANCIES
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c14219
_d14219