000 00731cab a2200241 4500
001 ABS58232
008 090401t1998 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u83480
041 _aeng
100 _aChase, G.
245 _aPlenty to declare on an option to tax
260 _c1998
350 _a0
490 _aProperty Week
_v61(2) 16 January 1998, 25(1)
520 _aExamines `option to tax`, the ability to charge VAT in respect of commercial property subject to restrictions introduced by the Finance Act 1997.
650 _aPROPERTY-COMMERCIAL PROPERTY
650 _aFINANCE ACT 1997
650 _aOPTION TO TAX
650 _aVALUE ADDED TAX
690 _aTAXATION
942 _n0
948 _c02/02/1998
999 _c52727
_d52727