000			00943cam a2200241 4500
001			ABS62930
008			000000n2000 000 0 eng u
035			_a(Sirsi) u108666
100			_aMeredith, S.
245		4	_aThe VAT of the land
260			_c2000
490			_aEstates Gazette _v(0037) 16 September 2000, 154(1)
520			_aWarns that VAT can cause difficulties in PFI transactions and it is necessary to ensure that the costs are appropriately allocated. Discusses the three major VAT issues that can arise: the status of the supplies made by the special project vehicle (SPV); the SPV's ability to recover VAT paid by it; and the public sector's ability to recover VAT paid to the SPV.
590			_aABS
650			_aVALUE ADDED TAX
650			_aPFI
650			_aPRIVATE FINANCE INITIATIVE
650			_aSPECIAL PROJECT VEHICLES
650			_aCOSTS
690			_aTAXATION
700			_aElphicke, C.
942			_n0
999			_c64877 _d64877