000 00660cab a2200241 4500
001 WB3044-77
008 090401t1994 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u10651
041 _aeng
245 _aMilk quotas will turn sour
260 _c1994
350 _a0
490 _aScotsman
_v22 November 1994, 30(1)
520 _aDairy farmers who sell or lease milk quota may end up with a major tax headache according to farming accountants Grant Thornton.
650 _aLEASING
650 _aMILK QUOTAS
650 _aSALE
650 _aTAX LIABILITY
650 _aTRANSFER
690 _aRURAL PRACTICE
942 _n0
948 _c04/03/1997
999 _c6751
_d6751