Reservation of benefit - uncertainties and traps (Record no. 2867)

MARC details
000 -LEADER
fixed length control field 00761cab a2200217 4500
001 - CONTROL NUMBER
control field ABS37467
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1987 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u4732
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Whitehouse, C.J.
245 ## - TITLE STATEMENT
Title Reservation of benefit - uncertainties and traps
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1987
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Law Society`s Gazette
Volume/sequential designation 84 (6) 11 February 1987, 392-396 (3)
520 ## - SUMMARY, ETC.
Summary, etc. In the Finance Act 1986 s102 and s103; Sched 20, the most striking feature of inheritance tax is the reintroduction of the estate duty provisions dealing with reservation of benefits and artificial debts.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE ACT 1986 S103
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE ACT 1986 SCHED 20
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS37467 4732-1001 06/08/2019 1 06/08/2019 Journal article