Business tax reform (Record no. 107393)

MARC details
000 -LEADER
fixed length control field 01391cai a22002295a 4500
001 - CONTROL NUMBER
control field L139974
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 070824s2007 xxk f f000 0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781845323226
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u139974
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
050 04 - LIBRARY OF CONGRESS CALL NUMBER
Classification number 336.21 $2 18
110 1# - MAIN ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element United Kingdom
Subordinate unit HM Treasury
245 00 - TITLE STATEMENT
Title Business tax reform
Remainder of title capital allowances changes
Medium [electronic resource]
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. London
Name of publisher, distributor, etc. HM Treasury
Date of publication, distribution, etc. 2007
505 2# - FORMATTED CONTENTS NOTE
Formatted contents note Introduction -- The annual investment allowance -- Integral fixtures -- Payable enhanced capital allowances -- Transitional arrangements and other technical aspects -- Questions for consideration
520 ## - SUMMARY, ETC.
Summary, etc. Consultation document which sets out a proposed package of reforms to the UK business tax system. Provides guidance on the arrangements for the transition to the reformed structure. Invites views from business on three new elements of the capital allowances system: the annual investment allowance; the definition of integral fixtures and high-level proposals for payable enhanced capital allowances.
590 ## - LOCAL NOTE (RLIN)
Local note ka
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name United Kingdom
Chronological subdivision
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY TAXATION-PROPERTY TAX ALLOWANCES-CAPITAL ALLOWANCES
856 48 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.hm-treasury.gov.uk/consultations_and_legislation/businesstaxreform/consult_businesstaxreform_index.cfm">https://www.hm-treasury.gov.uk/consultations_and_legislation/businesstaxreform/consult_businesstaxreform_index.cfm</a>
Public note View the item free of charge at: www.hm-treasury.gov.uk/...
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     Virtual Virtual Online 04/09/2007   ONLINE PUBLICATION 139974-1001 06/08/2019 1 06/08/2019 Book