000 00562cab a2200181 4500
001 ABS44028
008 090401t1991 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u44894
041 _aeng
245 _aCGT - 1982 re-basing election trap: the deadline looms
260 _c1991
350 _a0
490 _aFarm Tax Brief
_v6(1) December 1990/January 1991, 1-2(2)
520 _aExamines the implications for farmers of the 1982 re-basing of capital gains tax under the Finance Act 1988 s96 .
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c28532
_d28532