000 01087cab a2200277 4500
001 ABS45595
008 090401t1991 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u53889
041 _aeng
245 _aValuation of tenancies
260 _c1991
350 _a0
490 _aFarm Tax Brief
_v6(10) November 1991, 77-78(2)
520 _aExplains how partnership tenancies might be accepted as not having a value and clarifies the recent case of "Layzell v Frost", where compensation for the loss of a tenancy, for which there was no open market so that in one sense it had no value, was based on the cost of purchasing a vacant freehold farm.
650 _aPROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
650 _aAGRICULTURE (MISCELLANEOUS PROVISIONS) ACT 1976
650 _aCOMPENSATION
650 _aLOSS OF TENANCY
650 _aPARTNERSHIP TENANCIES
650 _aValuation
_96273
690 _aLANDLORD AND TENANT-AGRICULTURAL TENANCIES
690 _aRATING AND VALUATION
690 _aRURAL PRACTICE
942 _n0
948 _c04/03/1997
999 _c33091
_d33091