000 00714cab a22001935a 4500
001 E148093
008 090723e20090606stko f 000 0 eng d
035 _a(Sirsi) u148093
041 0 _aeng
100 1 _aElliott, Graham
245 0 3 _aAn anomalous occupational hazard
260 _c2009
490 _aEstates Gazette
_v(0922) 6 June 2009, 111(1)
520 _aExamines the recent changes to the option to tax rules in relation to ATMs, whereby ATMs can be excluded when considering the option to tax rule. Discusses the anomalies which these changes have created.
590 _aKA
651 4 _aEngland and Wales
_y1543-
690 _aPROPERTY-COMMERCIAL PROPERTY-COMMERCIAL PROPERTY TAXATION
942 _n0
999 _c81726
_d81726