UK wins 2.5% VAT for works of art (Record no. 3249)

MARC details
000 -LEADER
fixed length control field 01001cab a2200289 4500
001 - CONTROL NUMBER
control field WB2947-32
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1994 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u5459
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title UK wins 2.5% VAT for works of art
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1994
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Financial Times
Volume/sequential designation 14 December 1993, 5
490 ## - SERIES STATEMENT
Series statement Daily Telegraph
Volume/sequential designation 14 December 1993, 2
490 ## - SERIES STATEMENT
Series statement Antiques Trade Gazette
Volume/sequential designation (1118) 25 December 1993-1 January 1994, 1(2)
520 ## - SUMMARY, ETC.
Summary, etc. Following agreement for a VAT levy on secondhand goods the UK has won a special concession that 2.5% VAT will be charged on works of arts imported from third countries until 1999. British auction houses welcomed the decision.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element DIRECTIVE 94/5/EC
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ART MARKET
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SECONDHAND GOODS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE ADDED TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element WORKS OF ART
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element Auctioneering
9 (RLIN) 6218
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element Arts and antiques
9 (RLIN) 6217
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   WB2947-32 5459-1001 06/08/2019 1 06/08/2019 News article