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Also available:
World English Dictionary
Dictionnaire Français
rollover relief
roll·o·ver re·lief
noun
Definition:
U.K.
tax deferral for replacement assets:
the deferral of taxes on the sale of equipment when the equipment is replaced by new assets
Encarta® World English Dictionary [North American Edition] © & (P)2009 Microsoft Corporation. All rights reserved. Developed for Microsoft by Bloomsbury Publishing Plc.
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