000			00826cab a2200217 4500
001			ABS44587
008			090401t1991 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u47898
041			_aeng
100			_aBaird, A.
245			_aRoll-over relief revised
260			_c1991
350			_a0
490			_aCountry Landowner _v44(5) May 1991, 29
520			_aRoll-over relief may now be available in circumstances which hitherto had not been considered appropriate. A clarification of the law is offered here, in the light of advice from the Inland Revenue. Interests created by some mineral contracts , the release of restrictive covenants , and the grant of options are all studied as examples.
650			_aCAPITAL GAINS TAX
690			_aTAXATION
700			_aEdwards, T.
942			_n0
948			_c04/03/1997
999			_c30133 _d30133