| 000 | 00940cab a2200277 4500 | ||
|---|---|---|---|
| 001 | ABS53507 | ||
| 008 | 090401t1995 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u4793 | ||
| 041 | _aeng | ||
| 100 | _aNewth, J.T. | ||
| 245 | _aInterference test satisfied | ||
| 260 | _c1995 | ||
| 350 | _a0 | ||
| 490 |
_aTaxation _v135(3515) 3 August 1995, 477-478(2) |
||
| 520 | _aComments on "Jarmin v Rawlings", which concerned retirement relief for farmers, when only part of the farm has been sold or not all farming activity has ceased. Finance Act 1985 s69(2)(a), now Taxation of Chargeable Gains Act 1992 s163(2)(a). | ||
| 650 | _aCAPITAL GAINS TAX | ||
| 650 | _aDAIRY FARM | ||
| 650 | _aDIPOSAL | ||
| 650 | _aFINANCE ACT 1985 S69(2)(A) | ||
| 650 | _aJARMIN V RAWLINGS | ||
| 650 | _aRETIREMENT RELIEF | ||
| 650 | _aTAXATION OF CHARGEABLE GAINS ACT 1992 S163(2)(A) | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c2900 _d2900 |
||