000 00646cab a2200229 4500
001 ABS45072
008 090401t1991 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u50847
041 _aeng
100 _aCramer, S
245 _aTo opt or not
260 _c1991
350 _a0
490 _aTaxation
_v127(3311) 18 July 1991, 407-409 (3)
520 _aOutlines how the VAT provisions for land and property transactions relate to transfers of going concerns.
650 _aCAPITAL GOODS SCHEME
650 _aOPTION TO TAX
650 _aVALUE ADDED TAX ACT 1983 SCHED 6A
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c31736
_d31736