000 00780cam a2200217 4500
001 ABS60864
008 000000n1999 000 0 eng u
035 _a(Sirsi) u101375
100 _aPopplewell, N.
245 _aMilk quota - 3.
260 _c1999
490 _aTaxation
_v143(3711) 17 June 1999, 296-298(3)
520 _aThe third in a series of articles examining capital gains tax in relation to milk quotas. This article focuses on landlord and tenant situations, including compensation on quitting, compensation and reliefs, apportionment of quota and quota sales.
650 _aMILK QUOTAS
650 _aCAPITAL GAINS TAX
650 _aLANDLORD AND TENANT
_96252
650 _aQUOTA SALES
650 _aCOMPENSATION
690 _aRURAL PRACTICE
942 _n0
999 _c60519
_d60519