000			00813cab a2200217 4500
001			WB2639-42
008			090401t1990 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u74962
041			_aeng
245			_aVAT on accommodation opposed
260			_c1990
350			_a0
490			_aChartered Surveyor Weekly _vvol 33 no 1 4/10/90 p76
520			_aA proposal to apply VAT to domestic accommodation provided by businesses for their employees is opposed by the RICS . A consultation paper issued by HM Customs and Excise says that the application of UK VAT is governed by the EC `s sixth VAT Directive which provides a uniform VAT structure for member states.
650			_aEC DIRECTIVE
650			_aRESIDENTIAL
650			_aTIED HOUSES
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c47229 _d47229