VAT affects design: how to save money (Record no. 24951)

MARC details
000 -LEADER
fixed length control field 01394cab a2200241 4500
001 - CONTROL NUMBER
control field ABS42809
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1990 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u38908
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Durkacz, V.
245 ## - TITLE STATEMENT
Title VAT affects design: how to save money
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1990
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Architects` Journal
Volume/sequential designation 191(21) 23 May 1990, 63-66(4)
520 ## - SUMMARY, ETC.
Summary, etc. Considers the main situations where contractors work can be zero rated: construction of new buildings under contracts imposing a legally binding obligation on the contractor before 21 June 1988; construction of new dwellings; `approved alterations` to listed buildings that are dwellings; construction of new buildings for `relevant residential purposes` such as nursing homes and hospices ; construction of new village halls and community halls ; construction of buildings for non-business purposes by charities and `approved alterations` to listed buildings for non-business use by charities and for `relevant residential purposes`. Also considers problems arising from a change of use of zero-rated buildings and VAT costs on professional fees for design and build contracts .
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BUILT ENVIRONMENT-BUILDING CONTRACT FORMS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element DOMESTIC BUILDINGS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element NON-DOMESTIC BUILDINGS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ZERO RATING
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS42809 38908-1001 06/08/2019 1 06/08/2019 Journal article