000 00655cab a2200205 4500
001 ABS37761
008 090401t1987 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u6632
041 _aeng
100 _aOwen, S.
245 _aSchedule B
260 _c1987
350 _a0
490 _aTaxation
_v119(3098) 22 May 1987, 164-169(6)
520 _aTax is charged in respect of the occupancy of woodland in the UK under Schedule B as contained in Income and Corporation Taxes Act 1970 s91 . This article is a guide to interpretation using case law as illustration.
650 _aFORESTRY
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c3958
_d3958