Replacement of buildings and VAT (Record no. 33942)

MARC details
000 -LEADER
fixed length control field 00740cab a2200181 4500
001 - CONTROL NUMBER
control field WB2346-42
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1987 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u55545
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Replacement of buildings and VAT
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1987
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Times
Volume/sequential designation 16/11/87 p43
520 ## - SUMMARY, ETC.
Summary, etc. In Wimpey Group Services Ltd v Commissioners of Customs and Excise QBD 11 November 1987 it was held that the phased erection of a a new building was not capable of constituting `the reconstruction of any existing building` within the meaning of the Value Added Tax Act 1983 (as amended) when the pre-existing buildings had been demolished.
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION-CASE LAW
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   WB2346-42 55545-1001 06/08/2019 1 06/08/2019 News article