000			00656cab a2200193 4500
001			WB2708-59
008			090401t1991 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u14543
041			_aeng
245			_aProperty lets zero-rated
260			_c1991
350			_a0
490			_aAccountancy _v14 February 1991, 6(1)
520			_aA VAT Tribunal ruled that letting of a domestic property before its sale did not alter a housing association`s ability to recover VAT incurred in construction costs, thus overturning a Customs & Excise policy of April 1989.
650			_aCONSTRUCTION COSTS
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c9486 _d9486