000 00637cab a2200241 4500
001 ABS44481
008 090401t1991 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u47391
041 _aeng
100 _aRayney, P.
245 _aThink before you roll over
260 _c1991
350 _a0
490 _aAccountancy
_v107(1173) May 1991, 96-98 (3)
520 _aAdvises on roll-over relief rules with reference to the Capital Gains Tax Act 1979 .
650 _aDISPOSAL OF ASSETS
650 _aFIXED ASSETS
650 _aGOODWILL
650 _aREINVESTMENT
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c29890
_d29890