| 000 | 00703cab a2200193 4500 | ||
|---|---|---|---|
| 001 | WB2720-66 | ||
| 008 | 090401t1991 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u11714 | ||
| 041 | _aeng | ||
| 245 | _aVAT and apportionment of rent | ||
| 260 | _c1991 | ||
| 350 | _a0 | ||
| 490 |
_aSimon`s Tax Intelligence _vno 20 16/5/91 p485 |
||
| 520 | _aThe Law Society has taken the view and Customs and Excise have agreed that apportionments of rent between ven1dor and purchaser do not form part of the sale consideration and are not subject to VAT because the apportionments are not consideration for any supply. | ||
| 650 | _aCONVEYANCING | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c7481 _d7481 |
||