chapter  16
10 Pages


(SFA paragraphs 51.1–60 and 53.1–13
WithAndrew A.F. Sanderson

You can create long-term savings from your own premises, but wherever you practice, you must control costs. There are in essence three types of owner of surgery premises. The partnership may own the premises, the premises may be rented or the premises may be part of a landlord’s house.