000			00967cab a2200253 4500
001			WB2819-35
008			090401t1992 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u7238
041			_aeng
245			_aEncouraging private renting
260			_c1992
350			_a0
490			_aEstates Gazette _v(9218) 9 May 1992, 160(1)
520			_aA move towards equality of subsidy between owner-occupiers and landlords is suggested by Halifax Building Society as a means of reviving the private rented housing sector. This could be achieved by making rental income free of tax (given that owner-occupiers pay no tax on their imputed rents) and by exempting all residential property transactions from capital gains tax.
650			_aCAPITAL GAINS TAX
650			_aPRIVATE RENTED SECTOR
650			_aRENTAL INCOME
650			_aRENTED HOUSING
650			_aTAX INCENTIVES
690			_aHOUSING
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c4345 _d4345