000			01565cab a2200385 4500
001			ABS52633
008			090401t1995 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u87567
041			_aeng
100			_aNattrass, R.
245		4	_aThe latest VAT changes - I and II
260			_c1995
350			_a0
490			_aTaxation _v134(3496) 23 March 1995, 579-582; (3497) 30 March
520			_aDescribes and explains recent legislation on VAT in so far as it affects property, with a treatment of the Value Added Tax (Buildings and Land) Orders 1994 and 1995, the Value Added Tax (Land) Order 1995 and the Finance Bill 1995, clause 20. A second article extends discussion to VAT Orders on the construction of buildings, protected buildings and input tax.
650			_aPROPERTY-RURAL AND NATURAL ASSETS-AGRICULTURAL PROPERTY-AGRICULTURAL LAND
650			_aAUTOMATIC CONSENT
650			_aCLAUSE 20
650			_aFARM LAND
650			_aFINANCE BILL 1995 CL20
650			_aLINKED BUILDINGS
650			_aOPTION TO TAX
650			_aREVERSE SURRENDERS
650			_aSELF-SUPPLY
650			_aSURRENDERS
650			_aVALUE ADDED TAX (BUILDINGS AND LAND) ORDER 1994
650			_aVALUE ADDED TAX (BUILDINGS AND LAND) ORDER 1995
650			_aVALUE ADDED TAX (LAND) ORDER 1995
650			_aVALUED ADDED TAX CONSTRUCTION OF BUILDINGS ORDER 1995
650			_aVALUED ADDED TAX INPUT TAX AMENDMENT ORDER 1995
650			_aVALUED ADDED TAX PROTECTED BUILDINGS ORDER 1995
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c55250 _d55250