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roller derby
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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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