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Section 105: (1)(d): land and buildings etc used in the business

Agricultural, Business and Heritage Property Relief

Author:
Chris Erwood CTA, ATT, TEP
Publisher:
Bloomsbury Professional
Publication Date:
September 2023
Law Stated At:
September 2023
Chapter 5: Business property: property qualifying for the relief Machinery and plant Animals Intellectual ‘tools’ and property Equipment, not ‘the setting’ New categories of ‘property’ Bookmakers’ pitches ...

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