000 00682cab a2200193 4500
001 ABS37758
008 090401t1987 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u6614
041 _aeng
100 _aBarrett, M.
245 _aAveraging of profits
260 _c1987
350 _a0
490 _aTaxation
_v119(3092) 10 April 1987, 34-37(3)
520 _aThe author deals with the Finance Act 1978 s28 , relating to farming carried out by persons other than corporate bodies. Uses worked examples to explain the mechanics of relief for fluctuating profits, and circumstances which make it beneficial to claim.
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c3950
_d3950