000			00890cab a2200229 4500
001			WB2841-57
008			090401t1992 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u43829
041			_aeng
245			_aVAT: treatment of tenants` fitting out costs
260			_c1992
350			_a0
490			_aSimon`s Tax Intelligence _v(41) 15 October 1992, 867-868(1)
520			_aCustoms and Excise is introducing an extra-statutory concession under the self-supply charge on buildings rule. The value of supplies made to the person liable to pay the charge only needs to be included in the calculation. Details are contained in VAT notice 742A Part III, to be revised in due course.
650			_aEXTRA-STATUTORY CONCESSION
650			_aFITTING-OUT COSTS
650			_aSELF-SUPPLY CHARGE
650			_aVALUE ADDED TAX
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c27936 _d27936