000 00789cab a2200241 4500
001 ABS48343
008 090401t1993 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u66278
041 _aeng
245 _aMatter of construction
260 _c1993
350 _a0
490 _aTaxation
_v130(3396) 25 March 1993, 587-588(2)
520 _aDiscusses the case "Commissioners of Customs and Excise v Link Housing Association Ltd" (Abs46997) which examined the meaning of the phrase `a person constructing a building` as it related to liability for VAT.
650 _aFINANCE ACT 1989
650 _aHOUSING ASSOCIATIONS
650 _aRIGHT TO BUY
650 _aVALUE ADDED TAX ACT 1983
650 _aVALUE ADDED TAX
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c41438
_d41438