QConstruction VAT changes: act now (Record no. 14778)

MARC details
000 -LEADER
fixed length control field 00740cab a2200193 4500
001 - CONTROL NUMBER
control field ABS40196
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) u22067
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Ball, A.
245 ## - TITLE STATEMENT
Title QConstruction VAT changes: act now
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 Chartered Surveyor Weekly
Volume/sequential designation 25(11) 15 December 1988, 61(1)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses the two main changes to the basis on which VAT is charged on construction works and development projects, freehold sales of `new` building will become subject to standard rate VAT and landlords will be given the option to charge VAT on rents which would otherwise be exempt.
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS40196 22067-1001 06/08/2019 1 06/08/2019 Journal article