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Rules made by the Commissioners of Inland Revenue under Section
20 other sections not shown
according acres agreement agricultural allowance amount annual value annum appeal apply arbitrators ascertained assessment authority buildings capital cent charged claim collected Commissioners committee compensation condition consideration cost Court death deduction deemed determination easements enfranchisement estimated exceed exceeding exemption expenses expression fee simple follows foot freehold give given grant gross value ground rent held income increment value duty interest land lease less lessee lessor liable licence London means minerals mortgage necessary notice objection obtained occasion occupier original owner paid particular parties payable payment period person premises present profit provisional provisions purchase reason reference rent rent-charge rental respect reversion rules Schedule separate site value surveyor taken tenant term tithe total value trade transfer trees valuation valuer