| 000 | 00764cam a2200193 4500 | ||
|---|---|---|---|
| 001 | ABS60867 | ||
| 008 | 000000n1999 000 0 eng u | ||
| 035 | _a(Sirsi) u101378 | ||
| 100 | _aGunn, M. | ||
| 245 | _aSaved by grace! | ||
| 260 | _c1999 | ||
| 490 |
_aTaxation _v143(3712) 24 June 1999, 311-312(2) |
||
| 520 | _aDiscusses the zero-rating of construction work carried out by charities. An extension or alterations to existing premises are not zero-rated, however the construction of an annexe to an existing building is zero-rated if certain criteria are fulfilled. Considers the "Grace Baptist Church" case which dealt with the issue. | ||
| 650 | _aZERO RATING | ||
| 650 | _aCHARITIES | ||
| 650 | _aALTERATIONS | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 999 |
_c60522 _d60522 |
||