000 00961cab a2200253 4500
001 ABS56125
008 090401t1996 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u21418
041 _aeng
245 _aCompensation payable to agricultural and business tenants (Capital Gains Tax)
260 _c1996
350 _a0
490 _aInland Revenue Tax Bulletin
_v(22) April 1996, 303-304(2)
520 _aSets 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.
650 _aAGRICULTURAL HOLDINGS ACT 1986 S60
650 _aAGRICULTURAL TENANCIES ACT 1996 S16
650 _aCAPITAL GAINS TAX
650 _aCOMPENSATION
650 _aLANDLORD AND TENANT ACT 1954 S37
690 _aLandlord and tenant
_96252
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c14378
_d14378