000 00906cab a2200253 4500
001 WB2812-45
008 090401t1992 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u60092
041 _aeng
245 _aRemoval of asbestos was a service
260 _c1992
350 _a0
490 _aTimes
_v18 March 1992, 12(1)
520 _aCommisssioners of Customs and Excise v Battersea Leisure Ltd 20 February 1992. the payment made by the vendor of the site to the purchasers for the removal of asbestos from that site was held to be subject to VAT. The asbestos removal was found to be the provision of a service.
650 _aMANAGEMENT-HEALTH AND SAFETY-HAZARDOUS SUBSTANCES-ASBESTOS
650 _aBATTERSEA POWER STATION
650 _aCEGB
650 _aREMOVAL
650 _aSUPPLY OF SERVICES
650 _aVALUE ADDED TAX
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c37012
_d37012