000 00679cab a2200229 4500
001 ABS51635
008 090401t1994 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u36394
041 _aeng
245 _aHerd basis - replacement
260 _c1994
350 _a0
490 _aInland Revenue Tax Bulletin
_v(13) October 1994, 168-169(2)
520 _aInteprets the Income and Corporation Taxes Act 1988 schedule 5 which covers the assessment of farm livestock for tax.
650 _aHERD BASIS
650 _aINCOME AND CORPORATION TAXES ACT 1988
650 _aREPLACEMENT
690 _aRURAL PRACTICE
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c23652
_d23652