000 00761cab a2200217 4500
001 ABS41056
008 090401t1989 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u27903
041 _aeng
100 _aMcFarlane, G.
245 _aNew civil penalty for VAT
260 _c1989
350 _a0
490 _aLaw Society`s Gazette
_v(22) 7 June 1989, 12(1)
520 _aDiscusses clause 22 of the Finance Bill which proposes a civil penalty where a person, to whom a supply or supplies are to be made, gives to the supplier an incorrect certificate that they fall wholly or partly under various zero-rated VAT classification.
650 _aFINANCE ACT 1985
650 _aKEITH PENALTIES
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c18808
_d18808