학술논문
Rollover relief: application of section 115 Capital Gains Tax Act 1979 (now section 152 Taxation of Chargeable Gains Act 1992)
Document Type
Journal Article
Author
Source
I.C.C.L.R. 1994, 5(3), C63-64
Subject
Language
English
ISSN
0958-5214
Abstract
New premises must be bought into immediate use for trading purposes by purchaser to qualify for roll over relief.