Roll-over relief revised (Record no. 30133)

MARC details
000 -LEADER
fixed length control field 00826cab a2200217 4500
001 - CONTROL NUMBER
control field ABS44587
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1991 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u47898
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Baird, A.
245 ## - TITLE STATEMENT
Title Roll-over relief revised
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1991
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Country Landowner
Volume/sequential designation 44(5) May 1991, 29
520 ## - SUMMARY, ETC.
Summary, etc. Roll-over relief may now be available in circumstances which hitherto had not been considered appropriate. A clarification of the law is offered here, in the light of advice from the Inland Revenue. Interests created by some mineral contracts , the release of restrictive covenants , and the grant of options are all studied as examples.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL GAINS TAX
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 Edwards, 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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS44587 47898-1001 06/08/2019 1 06/08/2019 Journal article