000 00640cab a2200229 4500
001 ABS57053
008 090401t1997 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u98357
041 _aeng
100 _aNattrass, R.
245 2 _aA lighter sledgehammer?
260 _c1997
350 _a0
490 _aTaxation
_v139(3604) 1 May 1997, 124-125(2)
520 _aConsiders the Report Stage amendments resulting in the Finance Act provisions on the VAT option to tax.
650 _aOPTION TO TAX
650 _aVALUE ADDED TAX ACT 1994
650 _aVALUE ADDED TAX
690 _aTAXATION
942 _n0
948 _c20/05/1997
999 _c59761
_d59761