- replacement of business asset relief
- гос. фин., брит. = rollover relief
Англо-русский экономический словарь.
Англо-русский экономический словарь.
replacement of business asset relief — See: roll over relief … Accounting dictionary
roll-over relief — replacement of business asset relief A relief from capital gains tax available on certain disposals in which the proceeds from the disposal of the asset are reinvested in a new business asset. Both the old and new asset must be business assets,… … Accounting dictionary
roll-over relief — replacement of business asset relief A relief from capital gains tax available on certain disposals in which the proceeds from the disposal of the asset are reinvested in a new business asset. Both the old and new asset must be business assets,… … Big dictionary of business and management
Business and Industry Review — ▪ 1999 Introduction Overview Annual Average Rates of Growth of Manufacturing Output, 1980 97, Table Pattern of Output, 1994 97, Table Index Numbers of Production, Employment, and Productivity in Manufacturing Industries, Table (For Annual… … Universalium
roll-over relief — When certain business assets are sold and the consideration is used to acquire a new business asset, roll over relief may, at the election of the taxpayer, be available on any gain made at the election of the taxpayer on the disposal. The gain on … Law dictionary
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