| 000 | 00631cab a2200181 4500 | ||
|---|---|---|---|
| 001 | WB2431-37 | ||
| 008 | 090401t1988 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u6518 | ||
| 041 | _aeng | ||
| 245 | _aVAT: Caravan rentals | ||
| 260 | _c1988 | ||
| 350 | _a0 | ||
| 490 |
_aHM Customs and Excise News Release _vno 58/88 22 July 1988 1 page |
||
| 520 | _aAt a seasonal caravan site the grant of the right to occupy a specified pitch for a complete season is an exempt supply on VAT purposes and the provision of off-pitch winter storage is a standard-rated supply. | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c3905 _d3905 |
||