000			00740cab a2200193 4500
001			ABS40196
008			090401t1988 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u22067
041			_aeng
100			_aBall, A.
245			_aQConstruction VAT changes: act now
260			_c1988
350			_a0
490			_aChartered Surveyor Weekly _v25(11) 15 December 1988, 61(1)
520			_aDiscusses the two main changes to the basis on which VAT is charged on construction works and development projects, freehold sales of `new` building will become subject to standard rate VAT and landlords will be given the option to charge VAT on rents which would otherwise be exempt.
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c14778 _d14778