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The construction industry tax deduction scheme: carpet fitting.
Payments on account of disability resulting in cessation of employment.
Rollover relief for replacement of business assets: trades carried on successively.
Expenditure on farm drainage.
Maintenance payments: payment of school fees.
Relief for owner occupiers.
Demergers: TA 1988 ss 213 – 218.
Business property relief: 'buy and sell' agreements.
Section 707 ICTA 1988: cancellation of tax advantages from certain transactions in securities - procedure for clearance in advance.
Unquoted shares or securities held on 6 April 1965.
Life assurance premium relief: children's policies.
Power for trustees to allow a beneficiary to occupy a dwelling house.
Compensation for acquisition of property under compulsory powers.
Partnerships: extension of statement of practice D12.
Close companies: Income Tax relief for interest on loans applied in acquiring an interest in a close company.
Excluded property.
Protective trusts.
Power to augment income.
Close companies.
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