| 000 | 00802cab a2200229 4500 | ||
|---|---|---|---|
| 001 | WB2841-55 | ||
| 008 | 090401t1992 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u43811 | ||
| 041 | _aeng | ||
| 245 | _aVAT and `persons constructing` status | ||
| 260 | _c1992 | ||
| 350 | _a0 | ||
| 490 |
_aSimon`s Tax Intelligence _v(41) 15 October 1992, 867(1) |
||
| 520 | _aThe Court of Session in Scotland has upheld the "Customs and Excise Commissioners v Link Housing Association Ltd" (1992 STC 718) decision concerning the definition of `person constructing` as used in the VAT zero-rating provisions for housebuilders. | ||
| 650 | _aPERSON CONSTRUCTING | ||
| 650 | _aSCOTLAND | ||
| 650 | _aVALUE ADDED TAX | ||
| 650 | _aZERO-RATING | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c27925 _d27925 |
||