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Compensation payable to agricultural and business tenants (Capital Gains Tax)

Compensation payable to agricultural and business tenants (Capital Gains Tax) - 1996 - Inland Revenue Tax Bulletin (22) April 1996, 303-304(2) .

Sets out IR policy on the CGT treatment of compensation payable to agricultural tenants under the Agricultural Holdings Act 1986 or the Agricultural Tenancies Act 1995 and to business tenants under the Landlord and Tenant Act 1954.

Subjects--Topical Terms:
AGRICULTURAL HOLDINGS ACT 1986 S60
AGRICULTURAL TENANCIES ACT 1996 S16
CAPITAL GAINS TAX
COMPENSATION
LANDLORD AND TENANT ACT 1954 S37

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