VAT: Business entertainment (Record no. 3512)

MARC details
000 -LEADER
fixed length control field 00649cab a2200181 4500
001 - CONTROL NUMBER
control field WB2431-36
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1988 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u5874
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title VAT: Business entertainment
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1988
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement HM Customs and Excise News Release
Volume/sequential designation no 62/88 29 July 1988 1 page
520 ## - SUMMARY, ETC.
Summary, etc. As from 1 August 1988, when VAT is incurred on expenses relating to business entertainment it will not be recoverable as input tax, regardless of whether the customer being entertained is based in this country or abroad.
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   WB2431-36 5874-1001 06/08/2019 1 06/08/2019 News article