000 00802cab a2200253 4500
001 WB2826-58
008 090401t1992 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u49721
041 _aeng
245 _aVAT and the Single Market
260 _c1992
350 _a0
490 _aHM Customs and Excise News Release
_v(37/92) 25 June 1992 (1)
520 _aAn amendment to the Finance Bill provides for the introduction of an optional agricultural flat rate scheme for small farmers with effect from 1 January 1993. Gives detail of the scheme.
650 _aFARMING
650 _aFLAT RATE SCHEME
650 _aSMALL BUSINESSES
650 _aVALUE ADDED TAX
690 _aEUROPE-SINGLE MARKET
690 _aRURAL PRACTICE
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c31131
_d31131