IHT business and agricultural relief (Record no. 2333)

MARC details
000 -LEADER
fixed length control field 00900cab a2200241 4500
001 - CONTROL NUMBER
control field ABS50984
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1994 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u3858
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title IHT business and agricultural relief
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1994
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Farm Tax Brief
Volume/sequential designation 9(6) June 1994, 44-45(2)
520 ## - SUMMARY, ETC.
Summary, etc. Demonstrates how Business Property Relief can be available to supplement Agricultural Property Relief. Comments on the advantages and disadvantages for farmers, and discusses the wording of IHT Act 1984 s114(1) which it states, could be the key to unravelling some of the complexities.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element AGRICULTURAL PROPERTY RELIEFS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BUSINESS PROPERTY RELIEFS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element HARRISON-BROADLEY V SMITH
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INHERITANCE TAX ACT 1984
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element RURAL PRACTICE
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS50984 3858-1001 06/08/2019 1 06/08/2019 Journal article