000 00954cab a2200265 4500
001 WB3246-35
008 090401t1996 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u64406
041 _aeng
245 _aVAT exemption change halts market
260 _c1996
350 _a0
490 _aRICS Press Release
_v(PR149.comm) 4 December 1996,
490 _aProperty Week
_v57(10) 6 December 1996, 2
490 _aFinancial Times
_v10 December 1996, 10(4)
520 _aChanges to the rules on property occupied by businesses exempt from paying VAT announced in the 1996 Budget has created uncertainty in parts of the commercial property market and is effectively freezing leasing agreement negotiations according to the RICS.
650 _aBUDGET 1996
650 _aPROPERTY-COMMERCIAL PROPERTY
650 _aEXEMPTION
650 _aOPTION TO TAX
650 _aVALUE ADDED TAX
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c40112
_d40112