| 000 | 00824cab a2200229 4500 | ||
|---|---|---|---|
| 001 | WB3201-70 | ||
| 008 | 090401t1995 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u12554 | ||
| 041 | _aeng | ||
| 245 | _aNo rollover relief for part-disposal | ||
| 260 | _c1995 | ||
| 350 | _a0 | ||
| 490 |
_aTimes _v21 December 1995, 23(1) |
||
| 520 | _a"Watton (Inspector of Taxes) v Tippett" ChD 8 December 1995. Proceeds from the disposal of part of business premises could not be treated as having been applied in acquiring the other part of those premises for the purposes of rollover tax relief for business assets | ||
| 650 | _aCAPITAL GAINS TAX ACT 1979 S115 | ||
| 650 | _aCAPITAL GAINS TAX | ||
| 650 | _aPART DISPOSAL | ||
| 650 | _aROLLOVER RELIEF | ||
| 690 | _aTAXATION-CASE LAW | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c8022 _d8022 |
||