The pre-owned asset charge (Record no. 117883)

MARC details
000 -LEADER
fixed length control field 00943cam a2200229 4500
001 - CONTROL NUMBER
control field ABS68170
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 040824n2004 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u127133
245 #4 - TITLE STATEMENT
Title The pre-owned asset charge
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2004
490 ## - SERIES STATEMENT
Series statement Farm Tax Brief
Volume/sequential designation 19(7) August/September 2004, 1-2(2)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses the effect of the Finance Act 2004 Sched 15 on farmers. The pre-owned asset charge means that if a farmer uses or occupies property he had previously owned, he will have to pay income tax on the annual value of the property, less any payments to the present owner. Examines where and when the pre-owned asset charge will apply.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PRE-OWNED ASSET CHARGE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE ACT 2004 SCHED 15
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element AGRICULTURAL PROPERTY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY TRANSACTIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY VALUES
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element RURAL-FARM BUSINESS MANAGEMENT
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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     London London Journal article 24/08/2004   ABS68170 127133-1001 06/08/2019 1 06/08/2019 Journal article