Tolley's tax legislation, 1994-95 : value added tax
著者
書誌事項
Tolley's tax legislation, 1994-95 : value added tax
Tolley Pub. Co., c1994
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Tax legislation
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注記
Includes index
内容説明・目次
内容説明
This edition contains all current UK legislation (including statutory instruments) up to and including the Value Added Tax Act 1994 and the consolidated VAT General Regulations 1994, together with EC Directives, Regulations and Decisions relevant to VAT. The annotations incorporate the text of amendments and superseded provisions in force within the last six years. Features new to this edition include: the new consolidated Value Added Tax Act 1994; the new consolidated Value Added Tax General Regulations 1994; and EC material on second-hand goods, the Community customs code and derogations in favour of the UK.
目次
- Part 1 Statutes: Value Added Tax Act 1994, together with tables of derivations
- earlier Finance Acts where provisions repealed in last six years
- Customs and Excise Management Act 1979 (relevant provisions)
- over 15 other miscellaneous statutes. Part 2 Statutory instruments: VAT General Regulations 1994
- all other relevant statutory materials. Part 3 EC material: EC Council Directives
- EC Council and Commission Regulations
- EC Council Decisions.
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