000			00942cab a2200253 4500
001			ABS46007
008			090401t1992 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u56314
041			_aeng
100			_aScammell, M.
245			_aNo option?
260			_c1992
350			_a0
490			_aTaxation _v128(3341) 20 February 1992, 496-500(5)
520			_aQuestions the new VAT rules on the option to tax brought in by the Value Added Tax (Buildings and Land) Order 1991 (SI 1991:2569), which came into effect on 1 January 1992. Clarifies the Scottish case "Margrie Holdings Limited v Customs and Excise Commissioners" (1991). (See also Abs 46006)
650			_aOPTION TO TAX
650			_aSPORTING RIGHTS
650			_aVALUE ADDED TAX (BUILDINGS AND LAND) ORDER 1991
650			_aVALUE ADDED TAX ACT 1983
650			_aVALUE ADDED TAX GENERAL REGULATIONS 1985
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c34341 _d34341