000			00841cab a2200193 4500
001			WB2703-44
008			090401t1991 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u74351
041			_aeng
245			_aCGT and relocation arrangements
260			_c1991
350			_a0
490			_aInland Revenue Press Release _v14 January 1991 2 pages
520			_aThe Inland Revenue have issued an extra-statutory concession applying to certain arrangements for the relocation of employees. Under the concession, where a employee sells his home to a relocation company and is given a right to share in any profits made when the company later sells the home, the right will generally be exempt from Capital Gains Tax to the same extent as the home itself.
650			_aEXEMPTION
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c46927 _d46927