| 000 | 00892cab a2200265 4500 | ||
|---|---|---|---|
| 001 | WB3201-69 | ||
| 008 | 090401t1995 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u12521 | ||
| 041 | _aeng | ||
| 245 | _aOption to tax land and property | ||
| 260 | _c1995 | ||
| 350 | _a0 | ||
| 490 |
_aHM Customs and Excise News Release _v(62/95) 21 December 1995, (3) |
||
| 520 | _aAn extra-statutory concession to mitigate the effect of an anti-avoidance measure on property transations not involving avoidance of tax available retrospectively with effect from 30 November 1994. | ||
| 650 | _aPROPERTY-COMMERCIAL PROPERTY | ||
| 650 | _aEXEMPTION | ||
| 650 | _aEXTRA-STATUTORY CONNCESSIONS | ||
| 650 | _aOPTION TO TAX | ||
| 650 | _aTAX AVOIDANCE | ||
| 650 | _aVAT (BUILDINGS AND LAND) ORDER 1994 | ||
| 650 | _aVALUE ADDED TAX | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c8004 _d8004 |
||