Agricultural buildings allowances (Record no. 2864)

MARC details
000 -LEADER
fixed length control field 00875cab a2200229 4500
001 - CONTROL NUMBER
control field ABS37466
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1986 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u4727
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Aitchinson, A.
245 ## - TITLE STATEMENT
Title Agricultural buildings allowances
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1986
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Farm Buildings and Engineering
Volume/sequential designation 3 (2) Autumn/Winter 1986, 47-48 (2)
520 ## - SUMMARY, ETC.
Summary, etc. The principle of capital allowances is defined and Agricultural Buildings Allowances as charged by the Finance Acts 1985 and 1986 are reviewed. The possiblilities of a claim under the plant and machinery provisions which are more favourable than claims under the Agricultural Building Allowances are mentioned.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FARM BUILDINGS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE ACT 1985
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE ACT 1986
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS37466 4727-1001 06/08/2019 1 06/08/2019 Journal article