| 000 | 00946cab a2200289 4500 | ||
|---|---|---|---|
| 001 | ABS53506 | ||
| 008 | 090401t1995 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u4785 | ||
| 041 | _aeng | ||
| 245 | 4 | _aThe end of the grazing licence? | |
| 260 | _c1995 | ||
| 350 | _a0 | ||
| 490 |
_aFarm Tax Brief _v10(7) July 1995, 53-54(2) |
||
| 520 | _aPoints out that tax advantages of remaining a farmer rather than a landlord may continue the use of grazing licences in spite of the flexible provisions of the Agricultural Tenancies Act 1995. | ||
| 650 | _aAGRICULTURAL TENANCIES ACT 1995 | ||
| 650 | _aCAPITAL GAINS TAX | ||
| 650 | _aCIR V FORSYTH-GRANT | ||
| 650 | _aFARM BUSINESS TENANCIES | ||
| 650 | _aFINANCE ACT 1995 S39 | ||
| 650 | _aGRAZING LICENCES | ||
| 650 | _aSCHEDULE A | ||
| 690 | _aLANDLORD AND TENANT-AGRICULTURAL TENANCIES | ||
| 690 | _aRURAL PRACTICE | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c2895 _d2895 |
||