| 000 | 00814cab a2200217 4500 | ||
|---|---|---|---|
| 001 | WB2709-48 | ||
| 008 | 090401t1991 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u21534 | ||
| 041 | _aeng | ||
| 245 | _aAlteration or repair | ||
| 260 | _c1991 | ||
| 350 | _a0 | ||
| 490 |
_aSimon`s Tax Intelligence _v21 February 1991, 166(1) |
||
| 520 | _aIn R W Gibbs (LON.89/1681) the Tribunal upheld the Commissioners` decision that removal of asbestos and replacement of pipework was not an approved alteration but part of repair and maintenance work. Therefore, zero-rating provisions did not apply VATA 1983 Sch 5 Group 8A . | ||
| 650 | _aCUSTOMS EXCISE COMMISSIONERS | ||
| 650 | _aLISTED BUILDING APPROVED ALTERATION | ||
| 650 | _aVALUE ADDED TAX | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c14455 _d14455 |
||