000 00729cab a2200241 4500
001 ABS45666
008 090401t1991 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u54356
041 _aeng
100 _aRoss, N.
245 _aPaying VAT on rent-frees and incentives
260 _c1991
350 _a0
490 _aEstates Times
_v(1123) 6 December 1991, 11(1)
520 _aExamines the circumstances, under which VAT must be paid on rent-free periods and other incentives, which can be interpreted as a service.
650 _aLEASING INCENTIVES
650 _aRENT-FREE PERIODS
650 _aVALUE ADDED TAX
690 _aLandlord and tenant
_96252
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c33320
_d33320