000			00868cab a2200241 4500
001			ABS44341
008			090401t1991 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u46670
041			_aeng
100			_aSlevin, K.
245			_aMain residences
260			_c1991
350			_a0
490			_aTaxation _v126 (3293) 14 March 1991, 640-641 (2)
520			_aPrincipal private residence exemption under Finance Act 1980 s80 covering a gain of up to £20,000 is available for taxpayers entitled to relief under Capital Gains Tax Act 1979 s101 and 102 . Where property is owned jointly by both spouses, maximum relief may be available of up to £40,000.
650			_aCAPITAL GAINS TAX
650			_aEXEMPTION
650			_aPRIVATE RESIDENCE EXEMPTION
650			_aRESIDENTIAL PROPERTY _96266
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c29508 _d29508