| 000 | 00879cab a2200217 4500 | ||
|---|---|---|---|
| 001 | WB2923-74 | ||
| 008 | 090401t1993 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u54632 | ||
| 041 | _aeng | ||
| 245 | _aRent arrears | ||
| 260 | _c1993 | ||
| 350 | _a0 | ||
| 490 |
_aSimon`s Tax Intelligence _v17 June 1993, 959(1) |
||
| 520 | _aWhen a tenant is in default the landlord can, pursuant to the Law of Distress Amendment Act 1908 s6, collect arrears of rent from any subtenant. Any right to recover VAT charged by the superior landlord rests with the tenant and not with the subtenant. The subtenant can only treat as his input tax any VAT charged by the tenant on rents payable under the sublease. | ||
| 650 | _aLAW OF DISTRESS AMENDMENT ACT 1908 S6 | ||
| 650 | _aRENT ARREARS | ||
| 650 | _aVALUE ADDED TAX | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c33496 _d33496 |
||