VAT`s property development (Record no. 33333)

MARC details
000 -LEADER
fixed length control field 00999cab a2200229 4500
001 - CONTROL NUMBER
control field ABS45669
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) u54378
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Jordan, D.
245 ## - TITLE STATEMENT
Title VAT`s property development
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 Taxation
Volume/sequential designation 128 (3329) 21 November 1991, 195-197
520 ## - SUMMARY, ETC.
Summary, etc. This two part article highlights potential problems of value-added tax liabilities for property developers, distinguishing between zero-rated and standard rated charges. Part I deals with preliminary problems such as site selection and drawing up contracts whilst Part II covers construction and payments including non-commercial buildings and those used for `relevant charitable use`. Distinguishes between construction and conversion or alteration.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY DEVELOPMENT
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE ADDED TAX ACT 1983
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE ADDED TAX
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS45669 54378-1001 06/08/2019 1 06/08/2019 Journal article