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VAT: extra statutory class concession

VAT: extra statutory class concession - 1998 - HM Customs and Excise Business Brief (23/98) 18 November 1998 (2) .

An Extra Statutory Class Concession (ESCC) is to be introduced to the Auctioneers` Scheme. The new concession will take effect from 1 January 1999 and will allow the current scheme to be used for all goods grown, made or produced by persons not registered for VAT.

Subjects--Topical Terms:
AUCTIONEERS` SCHEME
EXTRA STATUTORY CLASS CONCESSION
SALE OF GOODS
VALUE ADDED TAX

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