Rent arrears (Record no. 33496)

MARC details
000 -LEADER
fixed length control field 00879cab a2200217 4500
001 - CONTROL NUMBER
control field WB2923-74
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1993 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u54632
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Rent arrears
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1993
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Simon`s Tax Intelligence
Volume/sequential designation 17 June 1993, 959(1)
520 ## - SUMMARY, ETC.
Summary, etc. When a tenant is in default the landlord can, pursuant to the Law of Distress Amendment Act 1908 s6, collect arrears of rent from any subtenant. Any right to recover VAT charged by the superior landlord rests with the tenant and not with the subtenant. The subtenant can only treat as his input tax any VAT charged by the tenant on rents payable under the sublease.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LAW OF DISTRESS AMENDMENT ACT 1908 S6
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RENT ARREARS
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 News article 14/09/1999   WB2923-74 54632-1001 06/08/2019 1 06/08/2019 News article