| 000 | 00763cab a2200217 4500 | ||
|---|---|---|---|
| 001 | WB2747-43 | ||
| 008 | 090401t1991 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u56489 | ||
| 041 | _aeng | ||
| 245 | _aVAT: transfer of land | ||
| 260 | _c1991 | ||
| 350 | _a0 | ||
| 490 |
_aHM Customs and Excise News Release _v(75/91) 2 December 1991 (2) |
||
| 520 | _aWhilst most transfers of business are being removed from the scope of VAT, a new amendment to the VAT (Special Provisions) Order 1981 expressly creates an exception in the transfer of two types of buildings and land. | ||
| 650 | _aGOING CONCERNS | ||
| 650 | _aOUTPUT TAX | ||
| 650 | _aVAT (SPECIAL PROVISIONS) (AMENDMENT) ORDER 1991 | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c34452 _d34452 |
||