Compensation payable to agricultural and business tenants (Capital Gains Tax)
Language: English Series: Inland Revenue Tax Bulletin ; (22) April 1996, 303-304(2)Publication details: 1996Subject(s): Summary: 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.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS56125 (Browse shelf(Opens below)) | 1 | Available | 21418-1001 |
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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.