000			00831cab a2200217 4500
001			ABS41785
008			090401t1989 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u32439
041			_aeng
100			_aSelby, M.
245			_aValue added tax : the point about tax points
260			_c1989
350			_a0
490			_aEstates Gazette _v(8943) 28 October 1989, 22-30(3)
520			_aAnalyses the importance of tax points ie the ` time of supply ` which determines the rate of tax and the time when tax on supplies made by the taxpayer must be accounted for and when tax on supplies made to the taxpayer may be reclaimed and emphasises their relevance to VAT on land and property .
650			_aFINANCE ACT 1985
650			_aVALUES ADDED TAX ACT 1983
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c21733 _d21733