000 00819cab a2200265 4500
001 ABS57220
008 090401t1997 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u79138
041 _aeng
100 _aHall, E.
245 4 _aThe VAT debacle
260 _c1997
350 _a0
490 _aCSM (Chartered Surveyor Monthly)
_v6(9) June 1997, 36-37(2)
520 _aExplains the changes to VAT in the Finance Act 1997 following intense lobbying by the property industry after the 1996 budget. Includes a flow chart showing the new provisions.
650 _aBUDGET 1996
650 _aFINANCE ACT 1996
650 _aINTENTION TEST
650 _aRECOVERY OF VAT
650 _aVALUE ADDED TAX REGULATIONS 1995
650 _aVALUE ADDED TAX
690 _aTAXATION
942 _n0
948 _c23/06/1997
999 _c49743
_d49743