000			00879cab a2200241 4500
001			WB3024-69
008			090401t1994 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u76202
041			_aeng
245			_aNew of existing building
260			_c1994
350			_a0
490			_aEstates Gazette Case Summaries _v1994 EGCS 107(1) (18/6/94)
520			_a"Customs and Excise Commissioners v Lewis", QBD 8 June 1994, which discussed whether a barn conversion which involved 80% of the walls being of new material, although the completed building looked like a barn of the 1820s, should be zero rated for VAT.
650			_aBARN CONVERSION
650			_aCUSTOMS AND EXCISE COMMISSIONERS V LONDON DIOCESAN FUND
650			_aRECONSTRUCTION
650			_aVALUE ADDED TAX
650			_aZERO RATING
690			_aTAXATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c47951 _d47951