000			01207cab a2200313 4500
001			ABS47548
008			090401t1992 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u62457
041			_aeng
100			_aDockley, T.
245			_aVAT: flat-rate farming
260			_c1992
350			_a0
490			_aTaxation _v130(3379) 12 November 1992, 156-160(5)
520			_aOutlines the VAT flat-rate farming option which comes into effect from 1 January 1993 under enabling legislation in s16 (Finance No2) Act 1992 (which added a new section 37B into the Value Added Tax Act 1983) enabling farmers to opt out of VAT registration. Gives examples illustrating how the scheme would work in a variety of circumstances including supplying persons registered for VAT and non-registered persons.
650			_aAuctioneering _96218
650			_aBUSINESS BRIEF 10/92
650			_aEUROPEAN COMMUNITY
650			_aFINANCE (NO 2) ACT 1992 S15
650			_aFLAT-RATE FARMERS
650			_aPROS AND CONS
650			_aREGISTERED
650			_aVALUE ADDED TAX ACT 1983 S37B
650			_aVALUE ADDED TAX
650			_aWORKED EXAMPLES
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c38808 _d38808