000 00958cab a2200241 4500
001 ABS38966
008 090401t1988 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u13536
041 _aeng
100 _aBenischke, C.
245 _aEnterprising investment s for the higher rate taxpayer
260 _c1988
350 _a0
490 _aMoney Management
_vMarch 1988, 53-62(6)
520 _aIn this article, the author assesses the appeal of the enterprise zone as a tax shelter for the higher rate taxpayer. Examines how private individuals can invest in enterprise zones both directly and indirectly and the benefits to higher rate taxpayers. Also compares enterprise zone investment with another available option, the business expansion scheme .
650 _aENTERPRISE TRUSTS
650 _aLASER 1988 TRUST
650 _aTAX BENEFITS
650 _aUNITISATION
690 _aPROPERTY LAW AND PRACTICE
942 _n0
948 _c04/03/1997
999 _c8719
_d8719