| 000 | 01166cab a2200289 4500 | ||
|---|---|---|---|
| 001 | ABS55367 | ||
| 008 | 090401t1996 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u16002 | ||
| 041 | _aeng | ||
| 245 | _aNew tenancy for new IHT Relief | ||
| 260 | _c1996 | ||
| 350 | _a0 | ||
| 490 |
_aFarm Tax Brief _v11(6) June 1996, 46-48(3) |
||
| 520 | _aConsiders how Agricultural Property Relief at 100% - usually restricted to farmland subject to a tenancy which commenced on or after 1st September 1995, can be available for land let before that date without giving up rights under the Agricultural Holdings Act 1986. Case law. | ||
| 650 | _aAGRICULTURAL HOLDINGS ACT 1986 | ||
| 650 | _aAGRICULTURAL PROPERTY RELIEFS | ||
| 650 | _aAGRICULTURAL TENANCIES ACT 1995 | ||
| 650 | _aPROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES | ||
| 650 | _aFARM BUSINESS TENANCIES | ||
| 650 | _aFRIENDS PROVIDENT V BRITISH RALIWAYS BOARD | ||
| 650 | _aINHERITANCE TAX ACT 1984 | ||
| 650 | _aJENKIN R LEWIS AND SONS LTD V KERMAN | ||
| 650 | _aSAUNDERS V RALPH | ||
| 690 | _aLANDLORD AND TENANT-AGRICULTURAL TENANCIES | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c10527 _d10527 |
||