000 00555cab a2200205 4500
001 WB2514-41
008 090401t1989 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u4942
041 _aeng
245 _aTaxing set-aside land
260 _c1989
350 _a0
490 _aScotsman
_v7/4/89 p19
520 _aA chartered accountant, at a recent farm planning seminar, warned farmers of tax traps related to the set-aside scheme.
650 _aDIVERSIFICATION
650 _aFARMLAND
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c2986
_d2986