000 00816cab a2200241 4500
001 ABS59743
008 090401t1998 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u89695
041 _aeng
245 _aVAT: licence to occupy land
260 _c1998
350 _a0
490 _aTaxation
_v142(3682) 12 November 1998, 158(1)
520 _aComments on the Customs` Business Brief 22/98 which informs taxpayers of the scope of the review of the definition of the term `licence to occupy land`. Sets out Customs` interim policy, whilst the review is in progress.
650 _aABBOTSLEY GOLF AND SQUASH CLUB
650 _aELECTION TO WAIVE
650 _aEXCLUSIVE OCCUPATION
650 _aLICENCES TO OCCUPY
650 _aVALUE ADDED TAX
690 _aTAXATION
942 _n0
948 _c16/11/1998
999 _c56770
_d56770