000 01041cab a2200241 4500
001 ABS44776
008 090401t1991 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u49016
041 _aeng
100 _aDurkacz, V.
245 _aLucky number 13?
260 _c1991
350 _a0
490 _aTaxation
_v127(3305) 6 June 1991, 246-240(4)
520 _aLists thirteen problem areas concerned with VAT on construction , land and property including careless issue of zero-rating certificates, forgetting the self-supply charge, adjustment of contracts with changes in tax, non-monetary transactions, surrender of leasehold interests in a property, transfer of going concerns , deregistration, options to tax and the capital goods adjustment scheme.
650 _aFINANCE ACT 1965 S13A
650 _aVALUE ADDED TAX ACT 1983
650 _aVALUE ADDED TAX SELF SUPPLY ON CONSTRUCTION SERVICES ORDER 1989
650 _aVALUE ADDED TAX SPECIAL PROVISIONS ORDER 1981
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c30723
_d30723