000 00800cab a2200253 4500
001 ABS43129
008 090401t1990 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u40524
041 _aeng
100 _aNewth, J.T.
245 2 _aA case of plain english
260 _c1990
350 _a0
490 _aTaxation
_v125(3529) 12 July 1990, 408-410(2)
520 _aDiscusses the definition of residential accommodation for qualifying for relief from capital gains tax for accommodation relating to holiday lettings in Owen v Elliott CA 27 April 1989.
650 _aCAPITAL GAINS TAX
650 _aEXEMPTION
650 _aHOLIDAY LETTINGS
650 _aPRIVATE RESIDENCE EXEMPTION
650 _aRESIDENTIAL PROPERTY
_96266
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c25965
_d25965