000 00653cam a2200169 4500
001 WB3536-36
008 000000n1999 000 0 eng u
035 _a(Sirsi) u102729
245 _aLicences to occupy land.
260 _c1999
490 _aHM Customs and Excise Business Brief
_v(21/99) 7 September 1999 (3)
520 _aHM Customs & Excise has published a report on licences to occupy land following a survey of businesses. The report concludes that the concept of occupation can be adequately explained in guidance and they intend to publish guidance shortly.
650 _aLICENCES
650 _aLAND
690 _aTAXATION
942 _n0
999 _c61715
_d61715