VAT: transfers of going concerns: update (Record no. 35257)

MARC details
000 -LEADER
fixed length control field 00924cab a2200289 4500
001 - CONTROL NUMBER
control field ABS46317
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1992 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u57763
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Cox, C.
245 ## - TITLE STATEMENT
Title VAT: transfers of going concerns: update
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1992
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (9216) 25 April 1992, 92-94(2)
520 ## - SUMMARY, ETC.
Summary, etc. Reminder of the conditions, which must be fulfilled for a sale to be a transfer of a going concern and details a new condition laid down in VAT (Special Provisions) (Amendment) Order 1991.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element GOING CONCERNS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY BUSINESSES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SI 1991:2503
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TOGC
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TRANSFER OF A GOING CONCERN
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VAT (SPECIAL PROVISIONS) (AMENDMENT) ORDER 1991
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
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Woolich, R.
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS46317 57763-1001 06/08/2019 1 06/08/2019 Journal article