000 00675cab a2200241 4500
001 ABS42074
008 090401t1990 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u34556
041 _aeng
100 _aRay, R.P.
245 _aChallenges to holdover relief on capital gains tax
260 _c1990
350 _a0
490 _aLaw Society`s Gazette
_v87/1(47) 10 January 1990, 26-29(4)
520 _aExamines the restrictions on holdover relief for gifts following the Finance Act 1989 .
650 _aASSETS
650 _aHERITAGE PROPERTY
650 _aINHERITANCE TAX
650 _aRESIDENCY
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c22870
_d22870