000			01361cab a2200313 4500
001			ABS43752
008			090401t1990 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u43349
041			_aeng
100			_aRoss, M.
245			_aVAT on rent - getting the lease right
260			_c1990
350			_a0
490			_aLaw Society`s Gazette _v87 (39) 31 October 1990, 24-28
520			_aThis three part series features the authors` 1990 Blundell Memorial Lecture on drafting leases for business tenancies in the light of the 1989 VAT legislation. Part One looks at VAT payments on granting a lease, premiums and end of leases, VAT silent leases and essential clauses ; Part Two looks at definitions clause , Interpretation clause stamp duty tenants covenant, alienation covenant, insurance, landlords` obligations and user covenant whilst Part Three deals with VAT payment of rent reviews application.
650			_aBlock management _96220
650			_aCASE LAW
650			_aEC DIRECTIVES
650			_aFINANCE ACT 1989
650			_aLANDLORD AND TENANT _96252
650			_aBUILT ENVIRONMENT-BUILDING MAINTENANCE AND REFURBISHMENT
650			_aREPAIRS
650			_aVALUE ADDED TAX ACT 1983
650			_aVALUE ADDED TAX GENERAL REGULATIONS 1985
690			_aTAXATION
700			_aJohnson, T.
942			_n0
948			_c04/03/1997
999			_c27690 _d27690