000			00734cab a2200229 4500
001			ABS57219
008			090401t1997 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u79343
041			_aeng
100			_aChase, G.
245		2	_aA very taxing option
260			_c1997
350			_a0
490			_aProperty Week _v59(13) 27 June 1997, 27(1)
520			_aFlowchart to analyse when people have an `option to tax` on a transaction under Finance Act 1997 s37 which gives vendors and landlords the option to pass VAT on to tenants and buyers in certain circumstances.
650			_aFINANCE ACT 1997 S37
650			_aOPTION TO TAX
650			_aVALUE ADDED TAX
690			_aTAXATION
942			_n0
948			_c01/07/1997
999			_c49869 _d49869