000 00771cab a2200229 4500
001 ABS49403
008 090401t1993 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u71101
041 _aeng
100 _aBuckett, A.
245 2 _aA review of land and property
260 _c1993
350 _a0
490 _aEstates Gazette
_v(9336) 11 September 1993, 124-127(3)
520 _aAnalyses proposals from Customs & Excise for amending the VAT rules on land and property. Four areas are reviewed: the self-supply charge; the option to tax; licence to occupy land; and trusts or co-ownerships of property.
650 _aCONSULTATION PAPER
650 _aVALUE ADDED TAX
690 _aTAXATION
700 _aCruickshank, I.
942 _n0
948 _c04/03/1997
999 _c44791
_d44791