| 000 | 00888cab a2200241 4500 | ||
|---|---|---|---|
| 001 | WB3446-36 | ||
| 008 | 090401t1998 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u90077 | ||
| 041 | _aeng | ||
| 245 | _aCovenant expenses not deductable | ||
| 260 | _c1998 | ||
| 350 | _a0 | ||
| 490 |
_aTimes _v1 December 1998, 22(1) |
||
| 520 | _a"Garner v Pounds Shipowners & Shipbreakers Ltd" CA 25 November 1998. Expenditure incurred by land owners in securing release of restrictive covenants is not deductable from the amount of consideration paid to them in return for granting an option to purchase. | ||
| 650 | _aCHARGEABLE GAIN | ||
| 650 | _aDEVELOPMENT LAND | ||
| 650 | _aGARNER V POUNDS SHIPOWNERS AND SHIPBREAKERS LTD | ||
| 650 | _aOPTION TO PURCHASE | ||
| 650 | _aRESTRICTIVE COVENANT | ||
| 690 | _aPROPERTY LAW AND PRACTICE-CASE LAW | ||
| 942 | _n0 | ||
| 948 | _c01/12/1998 | ||
| 999 |
_c57051 _d57051 |
||