| 000 | 00817cab a2200241 4500 | ||
|---|---|---|---|
| 001 | WB3128-54 | ||
| 008 | 090401t1995 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u35737 | ||
| 041 | _aeng | ||
| 245 | _aZero-rating test | ||
| 260 | _c1995 | ||
| 350 | _a0 | ||
| 490 |
_aSimon`s Tax Intelligence _v1995 STI 1136-1137(2) |
||
| 520 | _a"Customs & Excise Commissioners v Marchday Holdings Ltd" QBD 5 July 1995 applied the `before and `after` test in considering whether the works in question constituted the conversion on an existing building in applying VATA 1983 Sch 5 Group 8 note (1A). | ||
| 650 | _aCONVERSIONS | ||
| 650 | _aNEW BUILDINGS | ||
| 650 | _aVALUE ADDED TAX | ||
| 650 | _aZERO-RATING | ||
| 690 | _aBUILT ENVIRONMENT | ||
| 690 | _aTAXATION-CASE LAW | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c23371 _d23371 |
||