000			00943cam a2200229 4500
001			ABS68170
008			040824n2004 000 0 eng u
035			_a(Sirsi) u127133
245		4	_aThe pre-owned asset charge
260			_c2004
490			_aFarm Tax Brief _v19(7) August/September 2004, 1-2(2)
520			_aDiscusses the effect of the Finance Act 2004 Sched 15 on farmers. The pre-owned asset charge means that if a farmer uses or occupies property he had previously owned, he will have to pay income tax on the annual value of the property, less any payments to the present owner. Examines where and when the pre-owned asset charge will apply.
590			_aABS
590			_aABS
650			_aPRE-OWNED ASSET CHARGE
650			_aFINANCE ACT 2004 SCHED 15
650			_aAGRICULTURAL PROPERTY
650			_aPROPERTY TRANSACTIONS
650			_aPROPERTY VALUES
690			_aRURAL-FARM BUSINESS MANAGEMENT
942			_n0
999			_c117883 _d117883