Enterprise zone apportionments (Record no. 13100)

MARC details
000 -LEADER
fixed length control field 01259cab a2200229 4500
001 - CONTROL NUMBER
control field ABS55899
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1996 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u19597
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Lowthorpe, M.
245 ## - TITLE STATEMENT
Title Enterprise zone apportionments
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1996
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 137(3573) 19 September 1996, 686-687(2)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses a Special Commissioner`s decision on industrial buildings allowances. A syndicate was the first to buy the freehold of a retail warehouse from a developer within two years of first use. It had been part of an enterprise zone for ten years and had been used under a lease as a retail unit before being acquired by the syndicate. At issue was how much of the purchase price paid by the syndicate was attributable to the land and so not qualifying for industrial buildngs allowances. "Decision" because the syndicate was the first to purchase the retail unit within two years of first use it was entitled to industrial buildings allowances at 100%on the purchase of the relevant interest.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ENTERPRISE ZONES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INDUSTRIAL BUILDINGS ALLOWANCES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RETAIL WAREHOUSES
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS55899 19597-1001 06/08/2019 1 06/08/2019 Journal article