000 00696cam a2200205 4500
001 X112670
008 000000n2001 000 0 eng u
035 _a(Sirsi) u112670
100 _aSheard, M.
245 _aAgricultural tenancies
260 _c2001
490 _aTaxation
_v3 May 2001, 116-117(2)
520 _aP116 refers to joint RICS and VO guidance - document referred to is 'Valuations and apportionment for taxation purposes' ( CSM Feb 2000 p20.(summary) Text available from RICS Library .
650 _aPROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
650 _aVALUATIONS
650 _aRICS
650 _aAPPORTIONMENT
690 _aTAXATION
942 _n0
999 _c67063
_d67063