000 00756cab a2200229 4500
001 ABS58807
008 090401t1998 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u86353
041 _aeng
100 _aChase, G.
245 _aBudget stings landlords on rent-free periods
260 _c1998
350 _a0
490 _aProperty Week
_v63(3) 1 May 1998, 36(1)
520 _aExplains how changes proposed in the Finance Bill to bring corporation tax rules in line with income tax, will mean that tax on rent is averaged out over the full period of a lease - even during rent-free periods.
650 _aCORPORATION TAX
650 _aFINANCE BILL
650 _aRENT FREE PERIODS
690 _aTAXATION
942 _n0
948 _c21/05/1998
999 _c54344
_d54344