| 000 | 00766cab a2200241 4500 | ||
|---|---|---|---|
| 001 | WB2448-47 | ||
| 008 | 090401t1988 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u38519 | ||
| 041 | _aeng | ||
| 245 | _aSeaside guest house | ||
| 260 | _c1988 | ||
| 350 | _a0 | ||
| 490 |
_aTimes _v29/11/88 p40 |
||
| 520 | _aIn Owen v Elliott ChD 25 November 1988 the capital gain arising on disposal of a private residence which was partly used as a guest house did not qualify for exemption from capital gains tax . | ||
| 650 | _aCAPITAL GAINS TAX ACT 1979 S101 | ||
| 650 | _aCAPITAL GAINS TAX | ||
| 650 | _aEXEMPTION | ||
| 650 | _aPRIVATE RESIDENCE EXEMPTION | ||
| 650 |
_aRESIDENTIAL PROPERTY _96266 |
||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c24760 _d24760 |
||