Making allowances (Record no. 12634)

MARC details
000 -LEADER
fixed length control field 00870cab a2200217 4500
001 - CONTROL NUMBER
control field ABS39791
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1988 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u18987
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Collins, C.
245 ## - TITLE STATEMENT
Title Making allowances
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1988
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Building
Volume/sequential designation (253) 7566 23 September 1988, 22-23(2)
520 ## - SUMMARY, ETC.
Summary, etc. Over £400m in tax is paid unnecessarily each year by property owners/developers and contractors who do not maximise the allowances available on new build ing schemes, claims the author. In this article he explains how property expenditure can be reduced and uses the refurbishment of a commercial hotel to illustrate how much can be allowed as plant and machinery .
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BUILDING ALLOWANCES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL ALLOWANCES
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 Journal article 14/09/1999   ABS39791 18987-1001 06/08/2019 1 06/08/2019 Journal article