000 00621cam a2200193 4500
001 WB3732-50
008 010823n2001 000 0 eng u
035 _a(Sirsi) u114320
245 _aTransfer of a business
260 _c2001
490 _aHM Customs and Excise News Release
_v21 August 2001, (1)
520 _aExplains a change in the procedure for the notification of an option to tax, where a property is purchased as part of the transfer of a going concern.
590 _aWB
650 _aBUSINESS TRANSFERS
650 _aGOING CONCERNS
650 _aVALUE ADDED TAX
690 _aTAXATION
942 _n0
999 _c68079
_d68079