000 00609cab a2200193 4500
001 WB2717-52
008 090401t1991 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u65055
041 _aeng
245 _aTax changes on farm machinery
260 _c1991
350 _a0
490 _aGlasgow Herald
_v29/4/91 p14
520 _aLease agreements for farm equipment , formerly offset against tax , are subject to new regulations issued by the Inland Revenue , now based on the economic life of the asset.
650 _aTOUCHE IN AGRICULTURE
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c40546
_d40546