000			00629cab a2200193 4500
001			T0019886
008			090401t1991 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u51154
041			_aeng
245			_aLease tax battle goes to EC
260			_c1991
350			_a0
490			_aTimes _v4/9/91 p30
520			_aA VAT anomaly where tax is payable on the surrender of a lease but not on its sale to another tenant , is being taken to the European Court of Justice by Lubbock Fine and the Department of Customs and Excise .
650			_aOFFICES
690			_aRATING AND VALUATION
942			_n0
948			_c04/03/1997
999			_c31885 _d31885