000 00725cab a2200229 4500
001 WB3401-96
008 090401t1997 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u82820
041 _aeng
245 _aVAT avoidance scheme blocked
260 _c1997
350 _a0
490 _aHM Customs and Excise News Release
_v(35/97) 12 December 1997, (2)
520 _aFrom 1 January 1998, new VAT rules will mean construction businesses will have to account for VAT no later than 18 months after completion of a development.
650 _aAVOIDANCE SCHEMES
650 _aCONSTRUCTION INDUSTRY
650 _aPROPERTY DEVELOPMENT
650 _aVAT RULES
690 _aTAXATION
942 _n0
948 _c19/12/1997
999 _c52304
_d52304