000 00914cab a2200289 4500
001 ABS47151
008 090401t1992 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u60938
041 _aeng
100 _aCardwell, M.
245 4 _aThe difference a year makes
260 _c1992
350 _a0
490 _aTaxation
_v129933690 3 September 1992, 564-565(2)
520 _aDiscusses the practical effect of the changes in Finance (No 2) Act 1992 relating to agricultural property relief under inheritance tax.
650 _aAGRICULTURAL HOLDINGS ACT 1986
650 _aAGRICULTURAL PROPERTY RELIEFS
650 _aFINANCE (NO 2) ACT 1992
650 _aGLADSTONE V BOWER TENANCIES
650 _aINHERITANCE TAX ACT 1984 S116(2)(A)
650 _aINHERITANCE TAX
650 _aMINISTRY CONSENT TENANCIES
650 _aSHARE FARMING
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c37678
_d37678