000 00606cab a2200193 4500
001 WB2729-37
008 090401t1991 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u45174
041 _aeng
245 _aStamp duty and VAT
260 _c1991
350 _a0
490 _aInland Revenue Press Release
_v22 July 1991, 4 pages
520 _aProvides guidance on the implications of stamp duty now that owners can opt to charge VAT on sales or leases of commercial property . Includes statement of practice SP6/91 .
650 _aOPTION
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c28715
_d28715