VAT on rent - getting the lease right (Record no. 27690)

MARC details
000 -LEADER
fixed length control field 01361cab a2200313 4500
001 - CONTROL NUMBER
control field ABS43752
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) u43349
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Ross, M.
245 ## - TITLE STATEMENT
Title VAT on rent - getting the lease right
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 Law Society`s Gazette
Volume/sequential designation 87 (39) 31 October 1990, 24-28
520 ## - SUMMARY, ETC.
Summary, etc. This three part series features the authors` 1990 Blundell Memorial Lecture on drafting leases for business tenancies in the light of the 1989 VAT legislation. Part One looks at VAT payments on granting a lease, premiums and end of leases, VAT silent leases and essential clauses ; Part Two looks at definitions clause , Interpretation clause stamp duty tenants covenant, alienation covenant, insurance, landlords` obligations and user covenant whilst Part Three deals with VAT payment of rent reviews application.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Block management
9 (RLIN) 6220
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CASE LAW
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Topical term or geographic name entry element EC DIRECTIVES
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Topical term or geographic name entry element FINANCE ACT 1989
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LANDLORD AND TENANT
9 (RLIN) 6252
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BUILT ENVIRONMENT-BUILDING MAINTENANCE AND REFURBISHMENT
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Topical term or geographic name entry element REPAIRS
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Topical term or geographic name entry element VALUE ADDED TAX ACT 1983
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE ADDED TAX GENERAL REGULATIONS 1985
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Johnson, T.
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   ABS43752 43349-1001 06/08/2019 1 06/08/2019 Journal article