000 00752cab a2200229 4500
001 WB3407-49
008 090401t1998 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u84318
041 _aeng
245 _aHM Customs & Excise digest
260 _c1998
350 _a0
490 _aHM Customs and Excise Business Brief
_v(6/98) 11 February 1998, (2)
520 _aCustoms and Excise has changed its policy about the type of building that can qualify for zero-rating as a residential building, following the recent Tribunal case of Urdd Gobaith Cymru.
650 _aRESIDENTIAL BUILDINGS
650 _aTRIBUNAL DECISIONS
650 _aVALUE ADDED TAX
650 _aZERO-RATING
690 _aTAXATION
942 _n0
948 _c18/02/1998
999 _c52987
_d52987