000 00864cab a2200277 4500
001 ABS56537
008 090401t1997 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u24363
041 _aeng
100 _aWoolich, R.
245 _aVAT option to tax: commercial property
260 _c1997
350 _a0
490 _aLaw Society`s Gazette
_v94(3) 22 January 1997, 29(1)
520 _aSummarises the main impact of new rules on the VAT option to tax (election to waive exemption) on commercial property transactions and leases. These are to be included in the Finance Act 1997.
650 _aFINANCE ACT 1997
650 _aFINANCE BILL
650 _aLEASES
650 _aOPTION TO TAX
650 _aPROPERTY TRANSACTIONS
650 _aTAX EXEMPTION
650 _aVALUE ADDED TAX
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c16336
_d16336