Capital allowances for planteria (Record no. 27855)

MARC details
000 -LEADER
fixed length control field 00883cab a2200253 4500
001 - CONTROL NUMBER
control field W10882
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1995 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u43709
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Capital allowances for planteria
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1995
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Estates Gazette Case Summaries
Volume/sequential designation (1995) EGCS 99(1) (17/6/95)
520 ## - SUMMARY, ETC.
Summary, etc. "Gray (HMIT) v Seymour`s Garden Centre (Horticulture)" CA 26 May 1995. A planteria for the display of plants in a garden centre while keeping the plants under suitable conditions was not held to be plant for the purposes of claiming capital allowances.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BUSINESS
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 COLD FRAMES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE ACT 1971 S41
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE ACT 1971 S42
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element GARDEN CENTRES
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION-CASE LAW
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 News article 14/09/1999   W10882 43709-1001 06/08/2019 1 06/08/2019 News article