Value added tax : the point about tax points (Record no. 21733)

MARC details
000 -LEADER
fixed length control field 00831cab a2200217 4500
001 - CONTROL NUMBER
control field ABS41785
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1989 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u32439
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Selby, M.
245 ## - TITLE STATEMENT
Title Value added tax : the point about tax points
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1989
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (8943) 28 October 1989, 22-30(3)
520 ## - SUMMARY, ETC.
Summary, etc. Analyses the importance of tax points ie the ` time of supply ` which determines the rate of tax and the time when tax on supplies made by the taxpayer must be accounted for and when tax on supplies made to the taxpayer may be reclaimed and emphasises their relevance to VAT on land and property .
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE ACT 1985
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUES ADDED TAX ACT 1983
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS41785 32439-1001 06/08/2019 1 06/08/2019 Journal article