000 00685cab a2200217 4500
001 WB3404-50
008 090401t1998 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u83417
041 _aeng
245 _aVAT: refund claims
260 _c1998
350 _a0
490 _aHM Customs and Excise Business Brief
_v(2/98) 27 January 1998 (3)
520 _aExplains HM Customs & Excise` revised position regarding the 3-year time limit for VAT refunds and the effect on refund claims between 18 July 1996 and 1 May 1997.
650 _aVAT ACT 1994 S80
650 _aVAT REFUND CLAIMS
650 _aVALUE ADDED TAX
690 _aTAXATION
942 _n0
948 _c29/01/1998
999 _c52685
_d52685