000 00618cab a2200241 4500
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008 090401t1991 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u46675
041 _aeng
100 _aSlevin, K.
245 _aRoll-over resolved
260 _c1991
350 _a0
490 _aTaxation
_v126 (3292) 7 March 1991, 603-606 (4)
520 _aDiscusses capital gains roll-over relief .
650 _aCAPITAL GAINS TAX ACT 1979
650 _aJOINT OWNERSHIP
650 _aPLANT AND MACHINERY
650 _aRETIREMENT RELIEF
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c29511
_d29511