000 00876cab a2200241 4500
001 ABS47150
008 090401t1992 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u60936
041 _aeng
100 _aHonnywill, G.
245 2 _aA new look for agriculture
260 _c1992
350 _a0
490 _aEstates Gazette
_v(9235) 5 September 1992, 108-109(2)
520 _aOutlines the provisions of the Finance (No 2) Act 1992 aimed at reducing inheritance taxation burdens for farmers, landowners and small businesses. Examples show how the new reduced tax will work. Relief does not apply to non-agricultural property held for investment purposes.
650 _aAGRICULTURAL PROPERTY RELIEFS
650 _aBUSINESS PROPERTY RELIEFS
650 _aINHERITANCE TAX
690 _aRURAL PRACTICE
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c37677
_d37677