000 00770cab a2200241 4500
001 ABS49406
008 090401t1993 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u71112
041 _aeng
100 _aPentelow, L.
245 _aPersecuting property
260 _c1993
350 _a0
490 _aTaxation
_v131(32400 9 September 1993, 552-554(3)
520 _aDescribes the Entrepreneur roll-over relief provisions introduced in Schedule 7 of the Finance Bill 1993 inserted into the Taxation of Chargable Gains Act 1992. Gives examples.
650 _aCAPITAL GAINS TAX
650 _aENTREPRENEUR RELIEF
650 _aROLL-OVER RELIEF
650 _aTAXATION OF CHARGEABLE GAINS ACT 1992
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c44798
_d44798