000			00588cab a2200169 4500
001			WB2347-47
008			090401t xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u59830
041			_aeng
245			_aWayleave etc payments
350			_a0
490			_aFarm Tax Brief _vvol 2 no 9, 11/87 p74-75
520			_aWith wayleave payments as with compulsory purchase, the payment made to the farmer or landowner may need to be split into a number of different parts, which may require to be treated separately for tax purposes.
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c36791 _d36791