000 00760cab a2200229 4500
001 ABS58649
008 090401t1998 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u85910
041 _aeng
100 _aElliott, G.
245 _aListed buildings
260 _c1998
350 _a0
490 _aTaxation
_v141(3650) 2 April 1998, 8-11(4)
520 _aDiscusses the inconsistencies in treatment of expenditure on listed buildings for VAT purposes, looking in particular at churches, listed building relief for work on walls, roofs, plumbing, electricity, flooring, boundary walls and outbuildings.
650 _aCHURCHES
650 _aLISTED BUILDINGS
650 _aVALUE ADDED TAX
690 _aTAXATION
942 _n0
948 _c30/04/1998
999 _c54042
_d54042