Finance leases (Record no. 1140)

MARC details
000 -LEADER
fixed length control field 00783cab a2200229 4500
001 - CONTROL NUMBER
control field WB2738-62
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1991 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u1938
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Catalano, Alex
245 ## - TITLE STATEMENT
Title Finance leases
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1991
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (9138) 28 September 1991, 93(1)
520 ## - SUMMARY, ETC.
Summary, etc. The Inland Revenue has issued guidelines on the tax treatment of rent payable under finance leases which could reduce tax relief for lessees. The move is likely to worsen the position for companies which use finance leasing to purchase or fund their buildings.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE LEASING
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY FINANCE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX RELIEF
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN)
c (OCLC) 04/03/1997
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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     London London News article 14/09/1999   WB2738-62 1938-1001 06/08/2019 1 06/08/2019 News article