VAT: transfer of land
VAT: transfer of land
- 1991
- HM Customs and Excise News Release (75/91) 2 December 1991 (2) .
Whilst most transfers of business are being removed from the scope of VAT, a new amendment to the VAT (Special Provisions) Order 1981 expressly creates an exception in the transfer of two types of buildings and land.
GOING CONCERNS
OUTPUT TAX
VAT (SPECIAL PROVISIONS) (AMENDMENT) ORDER 1991
Whilst most transfers of business are being removed from the scope of VAT, a new amendment to the VAT (Special Provisions) Order 1981 expressly creates an exception in the transfer of two types of buildings and land.
GOING CONCERNS
OUTPUT TAX
VAT (SPECIAL PROVISIONS) (AMENDMENT) ORDER 1991