VAT (Record no. 108120)

MARC details
000 -LEADER
fixed length control field 01539cad a22002295a 4500
001 - CONTROL NUMBER
control field L143331
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 080428s2008 xxk f f000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u143331
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
050 04 - LIBRARY OF CONGRESS CALL NUMBER
Classification number 336.271 $2 18
110 2# - MAIN ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element HM Revenue and Customs
9 (RLIN) 4702
245 00 - TITLE STATEMENT
Title VAT
Remainder of title land and buildings - new Schedule 10 of the VAT Act 1994 including changes to the option to tax
Medium [electronic resource]
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. [S.l.]
Name of publisher, distributor, etc. HMRC
Date of publication, distribution, etc. 2008
490 #0 - SERIES STATEMENT
Series statement HM Revenue and Customs Brief
Volume/sequential designation (24/08)
520 ## - SUMMARY, ETC.
Summary, etc. Highlights the introduction of a new Schedule 10 to the Value Added Tax Act 1994, which takes effect from 1 June 2008. Schedule 10 deals mainly with the option to tax supplies of land and buildings. Key legislative changes to the new Schedule 10 include: the introduction of certificates to disapply an option to tax for buildings to be converted into dwellings and land supplied to housing associations; the introduction of disapplication of the option to tax for intermediaries supplying buildings to be converted into dwellings etc; a new ability to exclude a new building and land within its curtilage from an option to tax; and repeal of legislation concerning the developer's self supply charge and developmental tenancies and also co-owners of land.
521 2# - TARGET AUDIENCE NOTE
Target audience note Advanced
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE ADDED TAX ACT 1994 SCHED 10
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 BUILT ENVIRONMENT
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.hmrc.gov.uk/briefs/vat/brief2408.htm">https://www.hmrc.gov.uk/briefs/vat/brief2408.htm</a>
Public note View the brief free of charge at www.hmrc.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 28/04/2008   ONLINE PUBLICATION 143331-2001 06/08/2019 1 06/08/2019 Book