000			00565cab a2200193 4500
001			WB2719-62
008			090401t1991 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u74280
041			_aeng
245			_aVAT relief
260			_c1991
350			_a0
490			_aNew Builder _vno 81 9/5/91 p7
520			_aThe High Court has held that small builders suffering cash flow problems because of late payment should be entitled to delay paying VAT as a result.
650			_aHM CUSTOMS AND EXCISE
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c46890 _d46890