000			00968cab a2200253 4500
001			ABS49888
008			090401t1993 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u73206
041			_aeng
100			_aWilde, D.
245		4	_aThe principal private residence exemption from capital gains tax - the area of exempt property
260			_c1993
350			_a0
490			_aConveyancer & Property Lawyer _v4(1) November 1993, 435-445(6)
520			_aArgues that the scope of exemptions permitted under the Taxation of Chargeable Gains Act 1992 s222 is wider than generally supposed, basing its thesis on interpretation of paragraph s222(1)(b). Reviews judgements from borderline cases.
650			_aCAPITAL GAINS TAX
650			_aEXEMPTION
650			_aPRIVATE RESIDENCE EXEMPTION
650			_aRESIDENTIAL PROPERTY _96266
650			_aTAXATION OF CHARGEABLE GAINS ACT 1992 S222(1)(B)
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c46298 _d46298