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VAT: disapplication of the option to tax: consultation paper. Incl. partial regulatory impact assessment. 26 p. Customs and Excise. 2004.

Secondary information

Type

Impact assessment

Reference

Customs and Excise 

Author

Customs and Excise

Subjects

Care homes Charities Buildings Leasing Sales Taxation VAT

Library location

Commons Library: Research BT 336.2714,P

Lords Library: HINF 2004/843