000			00947cam a2200265 4500
001			ABS62671
008			000000n2000 000 0 eng u
035			_a(Sirsi) u107193
100			_aApsion, G.
245			_aAgricultural property relief : the definition of 'agricultural property'
260			_c2000
490			_aFarm Tax and Finance _v17(4) 30-36(7)
520			_aAnalyses the phrase 'agricultural property', first introduced into capital tax legislation by the Finance Act 1894, and not legally interpreted until the Revenue's definition of it in "Starke v IRC" a century later.
590			_aABS
650			_aSTARKE AND ANOTHER V IRC
650			_aFINANCE ACT 1894
650			_aAGRICULTURAL PROPERTY RELIEFS
650			_aINTERPRETATION
650			_aINHERITANCE TAX
650			_aCAPITAL TRANSFER TAX
650			_aINHERITANCE TAX ACT 1984
650			_aINTERPRETATION ACT 1978
690			_aTAXATION
942			_n0
999			_c64080 _d64080