000 00738cab a2200229 4500
001 WB3323-46
008 090401t1997 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u78833
041 _aeng
245 _aFitted furniture in new buildings
260 _c1997
350 _a0
490 _aHM Customs and Excise Business Brief
_v(12/97) 5 June 1997, 1-3(3)
520 _aCustoms restate their view on the position of different types of fitted furniture in new buildings, for where VAT is chargeable in an otherwise zero-rated construction.
650 _aFITTED FURNITURE
650 _aFIXTURES AND FITTINGS
650 _aVALUE ADDED TAX
650 _aZERO-RATING
690 _aTAXATION
942 _n0
948 _c10/06/1997
999 _c49547
_d49547