000			01048cab a2200361 4500
001			ABS59116
008			090401t1998 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u87414
041			_aeng
100			_aArnold, M.
245			_aTo opt or not to opt?
260			_c1998
350			_a0
490			_aAccountancy _v122(1259) July 1998, 108-109(2)
520			_aConsiders the common problem areas and pitfalls of the election to waive exemption (or the option to tax) for real estate transactions for VAT purposes.
650			_aCUSTOMS NOTICE 742
650			_aDEVELOPMENT FUNDING
650			_aELECTION TO WAIVE
650			_aFIT-OUT WORKS
650			_aGROUP COMPANIES
650			_aNOTICE
650			_aOPTION TO TAX
650			_aPREMIUM
650			_aBUILT ENVIRONMENT-BUILDING MAINTENANCE AND REFURBISHMENT
650			_aRENT
650			_aSERVICE CHARGE
650			_aSUBLEASE
650			_aTENANT`S IMPROVEMENTS
650			_aVALUE ADDED TAX
690			_aTAXATION
942			_n0
948			_c15/07/1998
999			_c55125 _d55125