000 00718cab a2200217 4500
001 ABS37046
008 090401t1986 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u1846
041 _aeng
100 _aSargent, J.
245 _aFarmers have a new choice on sale or transfer
260 _c1986
350 _a0
490 _aCertified Accountant
_vOctober 1986, 20-21 (2)
520 _aExplains the new rules for farmland buildings allowances contained in the Finance Acts 1985 and 1986 and claims that efforts to align them with industrial allowances have still not gone far enough.
650 _aFINANCE ACT 1985
650 _aFINANCE ACT 1986
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c1071
_d1071