rollover relief

rollover relief
гос. фин., брит. освобождение при реинвестировании* (одна из льгот по налогу на прирост капитала; предусматривает, что доход от прироста капитала, образовавшийся при продаже актива, освобождается от налогообложения в том случае, если вся сумма, полученная при продаже этого актива, в течение определенного периода будет реинвестирована в покупку аналогичного нового актива; примеряется только в отношении некоторых категорий основных средств предприятий)
Syn:
See:

Англо-русский экономический словарь.

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Смотреть что такое "rollover relief" в других словарях:

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