000 00649cab a2200181 4500
001 WB2431-36
008 090401t1988 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u5874
041 _aeng
245 _aVAT: Business entertainment
260 _c1988
350 _a0
490 _aHM Customs and Excise News Release
_vno 62/88 29 July 1988 1 page
520 _aAs from 1 August 1988, when VAT is incurred on expenses relating to business entertainment it will not be recoverable as input tax, regardless of whether the customer being entertained is based in this country or abroad.
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c3512
_d3512