000			01120cab a2200337 4500
001			ABS53664
008			090401t1995 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u5728
041			_aeng
100			_aBaird, A.
245			_aTax and the farm business tenancy
260			_c1995
350			_a0
490			_aRural Property Bulletin _vJuly/August 1995, 30-35(6)
520			_aDiscusses the tax implications of the new farm business tenancies. The article is an accurate reflection of the tax law as it was understood on 12 July 1995 but it should be noted that the author was still in correspondence with the Inland Revenue and Capital Taxes Office.
650			_aAGRICULTURAL PROPERTY RELIEFS
650			_aCAPITAL GAINS TAX
650			_aDOUBLE EXIT CHARGE
650			_aFARM BUSINESS TENANCIES
650			_aHOLD OVER RELIEF
650			_aINCOME TAX
650			_aINHERITANCE TAX
650			_aOPTED LAND
650			_aRETIREMENT RELIEF
650			_aROLL OVER RELIEF
650			_aTAX RELIEF
650			_aVALUE ADDED TAX
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c3417 _d3417