000 00679cab a2200217 4500
001 WB2820-67
008 090401t1992 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u13171
041 _aeng
245 _aRebasing elections
260 _c1992
350 _a0
490 _aInland Revenue Press Release
_v(240) 14 May 1992 (8)
520 _aThe Inland Revenue have published a Statement of Practice (SP4/92) which further clarifies the operation of the time limit for capital gains tax rebasing elections.
650 _aCAPITAL GAINS TAX
650 _aREBASING ELECTIONS
650 _aSTATEMENT OF PRACTICE
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c8474
_d8474