000 00844cab a2200241 4500
001 ABS45065
008 090401t1991 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u50793
041 _aeng
100 _aWilliams, D.
245 _aEnglishman`s castle
260 _c1991
350 _a0
490 _aTaxation
_v127(3315) 15 August 1991, 517-520 (4)
520 _aAn examination of what constitutes a dwelling house for the purposes of exemption from capital gains tax under Capital Gains Tax Act 1979 s101(1). Considers the position in this respect of caravans, unfinished houses, abandoned or derelict houses and houseboats.
650 _aCAPITAL GAINS TAX
650 _aEXEMPTION
650 _aPRIVATE RESIDENCE EXEMPTION
650 _aRESIDENTIAL PROPERTY
_96266
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c31706
_d31706