000 00820cab a2200253 4500
001 ABS59823
008 090401t1998 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u90166
041 _aeng
100 _aMayell, A.
245 _aPressures to restructure - issues for tenant diary farmers approaching retirement
260 _c1998
350 _a0
490 _aFarmland Market
_v50 Autumn 1998, 24-25(2)
520 _aAdvice for farmers of and nearing retirement age. Reviews various retirement relief options focussing on tax benfits and lower quota values.
650 _aDAIRY FARMERS
650 _aEARLY RETIREMENT
650 _aQUOTA VALUES
650 _aRETIREMENT RELIEF
650 _aTENANT FARMERS
690 _aLANDLORD AND TENANT-AGRICULTURAL TENANCIES
942 _n0
948 _c07/12/1998
999 _c57122
_d57122