| 000 | 00948cab a2200241 4500 | ||
|---|---|---|---|
| 001 | ABS38760 | ||
| 008 | 090401t1988 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u12275 | ||
| 041 | _aeng | ||
| 100 | _aKempster, P. | ||
| 245 | _aUnitisation - the tax implications | ||
| 260 | _c1988 | ||
| 350 | _a0 | ||
| 490 |
_aEstates Gazette _v(8804) 30 January 1988, 59-60(2) |
||
| 520 | _aThe purpose of this article is to set out some of the tax implications associated with the various forms of property investment , distinguishing between single property unit trusts ( SPUTS ), single asset property companies ( SAPCOs ) and property income certificates ( PINCS ). Concludes with an examination of the effect of the 1987 Finance Acts on investment tax. | ||
| 650 | _aBARKSHIRE COMMITTEE | ||
| 650 | _aFINANCE ACT 1987 | ||
| 650 | _aMULTIPLE OWNERSHIP | ||
| 650 | _aUNITISATION | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c7858 _d7858 |
||