000 00743cab a2200217 4500
001 X2097
008 090401t1995 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u21746
041 _aeng
245 _aCommissioners of Customs & Excise v University of Wales College of Cardiff
260 _c1995
350 _a0
490 _aNew Property Cases
_v(1995) NPC 40
520 _aVAT. Apportionment of input tax. Whether assessment open to challenge if no statutory provision for later assessment. Effect of European legislation on apportionment. NOT TO BE PHOTOCOPIED.
650 _aVALUE ADDED TAX
650 _aVAT ACT 1983 S 15(3)
650 _aVALUE ADDED TAX
690 _aTAXATION-CASE LAW
942 _n0
948 _c04/03/1997
999 _c14580
_d14580