VAT for commercial lenders (Record no. 26469)

MARC details
000 -LEADER
fixed length control field 00785cab a2200193 4500
001 - CONTROL NUMBER
control field ABS43281
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) u41202
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Davis, A.
245 ## - TITLE STATEMENT
Title VAT for commercial lenders
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 Estates Gazette
Volume/sequential designation (9033) 18 August 1990, 38-40(3)
520 ## - SUMMARY, ETC.
Summary, etc. Reviews the rules introduced by the Finance Act 1989 relating to the VAT treatment of commercial property transactions; the effect of the rules on lenders, VAT refunds, stamp duty , the election of a purchaser to waiver exemption recovery of VAT chargeable on a borrower under a "self-supply", VAT chargeable on the disposal of commercial land .
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS43281 41202-1001 06/08/2019 1 06/08/2019 Journal article