000			00986cab a2200289 4500
001			WB3114-71
008			090401t1995 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u46488
041			_aeng
245			_aVAT changes
260			_c1995
350			_a0
490			_aHM Customs and Excise Business Brief _v(7/95) 4 April 1995 (2)
520			_aHighlights land and property VAT changes including the option to tax, surrenders of leases of land and the developers self-supply charge and VAT liability changes in construction.
650			_aBUILT ENVIRONMENT
650			_aOPTION TO TAX
650			_aSELF-SUPPLY CHARGE
650			_aVALUE ADDED TAX (CONSTRUCTION OF BUILDINGS) ORDER 1995
650			_aVALUE ADDED TAX (INPUT TAX) (AMENDMENT) ORDER 1995
650			_aVALUE ADDED TAX (PROTECTED BUILDING) ORDER 1995
650			_aVALUE ADDED TAX
650			_aVAT ACT 1994
650			_aVALUE ADDED TAX
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c29418 _d29418