000			00882cab a2200253 4500
001			ABS55252
008			090401t1996 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u15175
041			_aeng
245			_aOverseas ownership of farmland - part I
260			_c1996
350			_a0
490			_aFarm Tax Brief _v11(5) May 1996, 39-40(2)
520			_aAdvice to the overseas investor in UK farmland on the tax situation and reliefs available. Particularly looks at changes made in the 1995 Budget to the Taxation of Chargeable Gains Act 1992 s13 on the gains which may be attributable to the UK resident participator.
650			_aCAPITAL GAINS TAX
650			_aFARMLAND
650			_aOVERSEAS INVESTORS
650			_aRE-INVESTMENT RELIEF
650			_aROLL-OVER RELIEF
650			_aTAX LIABILITY
690			_aRURAL PRACTICE
942			_n0
948			_c04/03/1997
999			_c9923 _d9923