000 00744cab a2200205 4500
001 WB2826-59
008 090401t1992 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u49729
041 _aeng
245 _aMerger of leases - extra-statutory concession
260 _c1992
350 _a0
490 _aInland Revenue Press Release
_v29 June 1992 (2)
520 _aInland Revenue has published an extra-statutory concession relating to the rules for calculating capital gains tax indexation allowance where a lease is merged with a superior lease or the freehold reversion. Gives the details of the concessions.
650 _aCAPITAL GAINS TAX
650 _aTAX CONCESSIONS
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c31137
_d31137