000 00728cab a2200253 4500
001 ABS56536
008 090401t1997 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u24358
041 _aeng
100 _aRiley, M.
245 _aNew year traps for partners
260 _c1997
350 _a0
490 _aTaxation
_v138(3590) 23 January 1997, 452-454(3)
520 _aExplains taxation rules for the payment on account system for 1996-97, highlighting some of the `traps` partnerships could fall into.
650 _aINCOME TAX
650 _aINLAND REVENUE
650 _aPARTNERSHIPS
650 _aPAYMENTS ON ACCOUNT
650 _aSELF-ASSESSMENT
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c16331
_d16331