000 00722cab a2200229 4500
001 WB3213-40
008 090401t1996 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u60723
041 _aeng
245 _aOpen land still a secret
260 _c1996
350 _a0
490 _aObserver
_v24 March 1996, 6(1)
520 _aThe Ramblers Association finds that some landowners still exploit a legal loophole to avoid paying inheritance tax by opening parts of their estate to the public but keeping locations secret.
650 _aACCESS TO THE COUNTRYSIDE
650 _aINHERITANCE TAX
650 _aPUBLIC ACCESS
650 _aRAMBLERS ASSOCIATION
690 _aLAND
942 _n0
948 _c04/03/1997
999 _c37518
_d37518