000 00782cab a2200265 4500
001 WB3114-69
008 090401t1995 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u46476
041 _aeng
245 _aTax on dwellings
260 _c1995
350 _a0
490 _aHM Customs and Excise News Release
_v20 March 1995 (2)
520 _aNotes on a recent decision where a Tribunal held that it was wrong to tax dwellings solely because of a restriction preventing occupation all year.
650 _aCARAVAN PARKS
650 _aCARAVAN PITCHES
650 _aCARAVANS
650 _aHOLIDAY ACCOMMODATION
650 _aLEISURE DEVELOPMENT
650 _aVALUE ADDED TAX
650 _aVALUE ADDED TAX
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c29409
_d29409