000 00962cam a2200241 4500
001 ABS65165
008 020304n2002 000 0 eng u
035 _a(Sirsi) u116961
100 _aField, R.
245 _aConstruct a defence
260 _c2002
490 _aEstates Gazette
_v(0207) 16 February 2002, 116-117(2)
520 _aPoints out that landlords and tenants should ensure that any inducement payment complies with Construction Industry Scheme rules, when entering into a lease. Note should be taken that Inland Revenue regards contributions to fit-out costs fall within the CIS, and to avoid problems, landlords should refer to any such payment as a reverse premium or an inducement payment.
590 _aABS
650 _aINDUCEMENTS
650 _aLEASES
650 _aCONSTRUCTION INDUSTRY SCHEME
650 _aCIS
650 _aINLAND REVENUE
650 _aREVERSE PREMIUMS
690 _aLANDLORD AND TENANT-LEASES
942 _n0
999 _c69666
_d69666