000 00924cab a2200289 4500
001 ABS46317
008 090401t1992 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u57763
041 _aeng
100 _aCox, C.
245 _aVAT: transfers of going concerns: update
260 _c1992
350 _a0
490 _aEstates Gazette
_v(9216) 25 April 1992, 92-94(2)
520 _aReminder of the conditions, which must be fulfilled for a sale to be a transfer of a going concern and details a new condition laid down in VAT (Special Provisions) (Amendment) Order 1991.
650 _aGOING CONCERNS
650 _aPROPERTY BUSINESSES
650 _aSI 1991:2503
650 _aTOGC
650 _aTRANSFER OF A GOING CONCERN
650 _aVAT (SPECIAL PROVISIONS) (AMENDMENT) ORDER 1991
650 _aVALUE ADDED TAX
690 _aTAXATION
700 _aWoolich, R.
942 _n0
948 _c04/03/1997
999 _c35257
_d35257