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Value added tax: section agreements with public authorities

By: Contributor(s): Language: English Series: Estates Gazette ; (8942) 21 October 1989, 80-84(3)Publication details: 1989Subject(s): Summary: The Finance Act 1989 amends the Value Added Tax Act 1983 on the VAT treatment of land and construction work. This article discusses whether VAT is chargeable as a consequence of the obligations arising pursuant to section agreements .

The Finance Act 1989 amends the Value Added Tax Act 1983 on the VAT treatment of land and construction work. This article discusses whether VAT is chargeable as a consequence of the obligations arising pursuant to section agreements .