Farmland owned by non-resident trusts (Record no. 32529)

MARC details
000 -LEADER
fixed length control field 00796cab a2200241 4500
001 - CONTROL NUMBER
control field ABS45370
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) u52569
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Farmland owned by non-resident trusts
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 Farm Tax Brief
Volume/sequential designation 6(9) October 1991, 65-67(3)
520 ## - SUMMARY, ETC.
Summary, etc. Examines the taxation treatment of farmland owned by persons and companies resident outside the UK and how it has been altered by the Finance Act 1991 to counteract the Capital Gains Tax advantages enjoyed by non-resident trusts.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL GAINS TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FARMLAND
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FOREIGN OWNERSHIP
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TRUSTS
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element RURAL PRACTICE
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS45370 52569-1001 06/08/2019 1 06/08/2019 Journal article