Corporation tax (Record no. 112753)

MARC details
000 -LEADER
fixed length control field 01034cad a22002295a 4500
001 - CONTROL NUMBER
control field E153894
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 110919e20110913xxkb f s000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u153894
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Nicol, Scherie
245 04 - TITLE STATEMENT
Title Corporation tax
Remainder of title financial scrutiny unit briefing
Medium [electronic resource]
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Edinburgh
Name of publisher, distributor, etc. Scottish Parliament
Date of publication, distribution, etc. 2011
490 #0 - SERIES STATEMENT
Series statement SPICe Briefing
Volume/sequential designation (11/67) 13 September 2011
520 ## - SUMMARY, ETC.
Summary, etc. Whilst currently the Scottish Government cannot vary corporation tax, they have asked to be given these powers through the Scotland Bill. This briefing examines the reasons for collecting corporation tax, and the potential advantages and disadvantages of such powers being devolved.
521 ## - TARGET AUDIENCE NOTE
Target audience note Advanced
590 ## - LOCAL NOTE (RLIN)
Local note KA
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name Scotland
Chronological subdivision 1999-
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY TAXATION
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Dewar, Jim
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.scottish.parliament.uk/business/research/briefings-11/SB11-67.pdf">https://www.scottish.parliament.uk/business/research/briefings-11/SB11-67.pdf</a>
Public note View the briefing free of charge at www.scottish.parliament.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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 19/09/2011   ONLINE PUBLICATION 153894-1001 06/08/2019 1 06/08/2019 Book