000 00896cab a2200241 4500
001 WB3212-34
008 090401t1996 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u56692
041 _aeng
245 _aNew farm tenancies
260 _c1996
350 _a0
490 _aWestern Morning News
_v13 March 1996, 13(1)
520 _aIn Cornwall, a number of new tenancies have been created under the Agricultural Tenancies Act 1995. Some landlords have also been persuading tenants to convert Agricultural Holdings Act 1986 tenancies into farm business tenancies, to get inheritance tax relief.
650 _aAGRICULTURAL HOLDINGS ACT 1986
650 _aAGRICULTURAL TENANCIES ACT 1995
650 _aCORNWALL
650 _aFARM BUSINESS TENANCIES
650 _aINHERITANCE TAX RELIEFS
690 _aLANDLORD AND TENANT-AGRICULTURAL TENANCIES
942 _n0
948 _c04/03/1997
999 _c34602
_d34602