Chargeable transfer (Record no. 32191)

MARC details
000 -LEADER
fixed length control field 00764cab a2200205 4500
001 - CONTROL NUMBER
control field WB2634-34
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) u51887
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Chargeable transfer
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 Scotsman
Volume/sequential designation 29/8/90 p13
520 ## - SUMMARY, ETC.
Summary, etc. In Baird`s Executors v Inland Revenue LT for Scotland 14 June 1990 it was held that the rights comprised in an agricultural tenancy, which contained a prohibition against assignation without the landlord `s assent, has a value as a chargeable transfer under the Finance Act 1975 .
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CASE LAW
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 News article 14/09/1999   WB2634-34 51887-1001 06/08/2019 1 06/08/2019 News article