000 00876cab a2200265 4500
001 ABS56926
008 090401t1997 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u78042
041 _aeng
100 _aNichols, M.
245 _aPay by the rules
260 _c1997
350 _a0
490 _aEstates Gazette
_v(9716) 19 April 1997, 116-118(3)
520 _aOutlines the new rules governing option to tax with regards to commercial property, as introduced by the Finance Act 1997. Warns that attempting to avoid the new rules could lead to the original rules (as proposed in the Budget 1996) being reintroduced.
650 _aPROPERTY-COMMERCIAL PROPERTY
650 _aFINANCE ACT 1997
650 _aLEASES
650 _aOPTION TO TAX
650 _aVALUE ADDED TAX
690 _aTAXATION
700 _aCroker, R.
942 _n0
948 _c29/04/1997
999 _c49096
_d49096