000 00766cab a2200277 4500
001 ABS54446
008 090401t1996 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u10396
041 _aeng
100 _aGunn, M.
245 _aOffshore landlords
260 _c1996
350 _a0
490 _aTaxation
_v136(3540) 1 February 1996, 442-446(5)
520 _aExamines the new Schedule A rules laid down in Finance Act 1995 relating to the rental income of non-residents.
650 _aFINANCE ACT 1995
650 _aINCOME TAX
650 _aNON-RESIDENTS
650 _aOVERSEAS LANDLORDS
650 _aOVERSEAS RESIDENTS
650 _aRENTAL INCOME
650 _aRESIDENTIAL LETTINGS
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c6550
_d6550