000 00995cab a2200277 4500
001 WB3040-77
008 090401t1994 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u76023
041 _aeng
245 _aCapital gains tax
260 _c1994
350 _a0
490 _aInland Revenue Press Release
_v18 October 1994, (7)
520 _aThe revised texts of a number of Extra-Statutory Concessions (ESCs) concerning capital gains tax; relief for exchanges ofjoint interests in land and extensions of leases. A new concession is published for private residence relief where there is a delay by an owner-occupier taking up residence.
650 _aCAPITAL GAINS TAX
650 _aCONCESSIONS
650 _aEXTENSIONS OF LEASES
650 _aEXTRA-STATUTORY CONCESSIONS
650 _aINTERESTS IN LAND
650 _aJOINT BENEFICIAL INTEREST
650 _aLEASE EXTENSIONS
650 _aPRIVATE RESIDENCE RELIEF
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c47833
_d47833