The Finance Acts 1998 and 2000: can the owners of agricultural land continue to gain from their capital disposals?

This paper seeks to analyse and discuss, from the perspective of the owners of agricultural land, the main changes to the Capital Gains Tax regime introduced in the Finance Act 1998 and subsequently amended in the Finance Act 2000. The replacement of indexation with a new Taper relief is examined, along with the phasing out of Retirement relief, and the interaction of Taper relief with Rollover relief. The opportunity for tax mitigation by the owners of agricultural land is critically examined.

The Finance Act 1998: can the owners of agricultural land continue to gain from their capital disposals?

This paper seeks to analyse and discuss, from the perspective of the owners of agricultural land, the main changes to the Capital Gains Tax regime introduced in the Budget of March 1998 and contained in the Finance Act 1998. The immediate replacement of indexation with a new Taper relief is examined, along with the phasing out of Retirement relief, and the interaction of Taper relief with Rollover relief.

Proceedings of the 2nd European conference on disability, virtual reality and associated technologies (ECDVRAT 1998)

The proceedings of the conference

Dilution of the Antarctic ozone hole into southern midlatitudes, 1998-2000

The reduction in southern midlatitude ozone is quantified by evaluating the trajectories of ozone-depleted air masses, assuming that photochemical recovery of ozone in advected air parcels can be ignored. This procedure is carried out for the 3 months from 15 October to 15 January for each of the years 1998, 1999, and 2000. Two distinct source regions, the vortex core and the vortex edge, are considered, and for each day, diabatic reverse domain filling calculations are performed for an ensemble of parcels between 30°S and 60°S and 400–700 K in altitude. In 1998, 1999, and 2000 the mean calculated ozone reduction is 16, 18, and 19 DU, respectively. Air parcels from the vortex edge region are significant contributors to the reduction, especially during spring. Results for four longitudinal and three latitudinal midlatitude subregions are also presented. A comparison with the Total Ozone Mapping Spectrometer measurements of total column ozone shows that without the dilution, ozone over Southern Hemisphere midlatitudes would be 5–6% higher during spring and summer. This result is probably an overestimate due to the neglect of photochemical recovery.

Antarctic air over New Zealand following vortex breakdown in 1998

An ozonesonde profile over the Network for Detection of Stratospheric Change (NDSC) site at Lauder (45.0° S, 169.7° E), New Zealand, for 24 December 1998 showed atypically low ozone centered around 24 km altitude (600 K potential temperature). The origin of the anomaly is explained using reverse domain filling (RDF) calculations combined with a PV/O3 fitting technique applied to ozone measurements from the Polar Ozone and Aerosol Measurement (POAM) III instrument. The RDF calculations for two isentropic surfaces, 550 and 600 K, show that ozone-poor air from the Antarctic polar vortex reached New Zealand on 24–26 December 1998. The vortex air on the 550 K isentrope originated in the ozone hole region, unlike the air on 600 K where low ozone values were caused by dynamical effects. High-resolution ozone maps were generated, and their examination shows that a vortex remnant situated above New Zealand was the cause of the altered ozone profile on 24 December. The maps also illustrate mixing of the vortex filaments into southern midlatitudes, whereby the overall mid-latitude ozone levels were decreased.

Review of recent research (1998-2012) in German for Academic Purposes (GAP) in comparison with English for Academic Purposes (EAP): cross-influences, synergies and implications for further research

This state-of-the-art review reports on the major studies conducted in the field of Deutsch als Wissenschaftssprache (academic German) since the late 1990s. To begin with, the current position of German as a language of academic communication nationally and internationally will be discussed, focusing especially on the challenges posed by the status of English as a lingua franca. Subsequently, the major research undertaken since the late 1990s will be reviewed and its contribution to the development of teaching materials evaluated. Since studies on academic German have been influenced, to some extent, by research in English for Academic Purposes (EAP), this paper also attempts to dovetail developments in EAP in order to highlight commonalties and differences. The final sections will discuss some potential synergies and implications for further research in both fields.