Before 1 April 2000

Commentary – Tax Reporter ¶763-550
Case Law – Williams and Others v. Commissioners of Inland Revenue

Disposals eligible for relief

Commentary – Tax Reporter ¶763-570

Generally

Commentary – Tax Reporter ¶763-550
Case Law – Williams and Others v. Commissioners of Inland Revenue

Nature of the relief

Commentary – Tax Reporter ¶763-580
Case Law – Commissioners of Inland Revenue v. G.G. Parker Commissioners of Inland Revenue v. M.E. Parker Commissioners of Inland Revenue v. F.J. Tomlinson Commissioners of Inland Revenue v. H.A. Parker ; Gordon Haig Emery v. Commissioners of Inland Revenue