000 00701cab a2200229 4500
001 ABS57854
008 090401t1997 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u81434
041 _aeng
245 _aSingle asset disqualification
260 _c1997
350 _a0
490 _aTaxation
_v140(3627) 9 October 1997, 43(1)
520 _aConsiders the case of "Watton v Tippett" involving roll-over relief after a commercial building was divided into two and one part sold.
650 _aCOMMERCIAL BUILDING
650 _aROLL-OVER RELIEF
650 _aTAXATION OF CHARGEABLE GAINS ACT 1992
650 _aWATTON V TIPPETT
690 _aTAXATION
942 _n0
948 _c14/10/1997
999 _c51306
_d51306