VAT: transfer of land
Language: English Series: HM Customs and Excise News Release ; (75/91) 2 December 1991 (2)Publication details: 1991Subject(s): Summary: 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.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| News article | London News article | WB2747-43 (Browse shelf(Opens below)) | 1 | Available | 56489-1001 |
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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.