If it moves, deduct it - tax relief for partitioning (Record no. 23673)

MARC details
000 -LEADER
fixed length control field 00943cab a2200253 4500
001 - CONTROL NUMBER
control field ABS51636
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) u36477
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Spencer, P.
245 ## - TITLE STATEMENT
Title If it moves, deduct it - tax relief for partitioning
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 Partitioning
Volume/sequential designation (30) Autumn 1994, 17(1)
520 ## - SUMMARY, ETC.
Summary, etc. Refers to the historic John Good case of 1958 to illustrate the tax advantages of relocatable partitioning and the need to establish that such partitions are intended to be moveable as the test of eligability for tax allowances.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL ALLOWANCES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BUILT ENVIRONMENT-BUILDING ELEMENTS-COMPLETE BUILDING ELEMENTS-WALLS-INTERNAL WALLS AND PARTITIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PLANT AND MACHINERY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RELOCATABLE PARTITIONING
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX 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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS51636 36477-1001 06/08/2019 1 06/08/2019 Journal article