Customs and Excise will pay interest on VAT errors (Record no. 37499)

MARC details
000 -LEADER
fixed length control field 00766cab a2200181 4500
001 - CONTROL NUMBER
control field WB2732-46
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) u60701
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Customs and Excise will pay interest on VAT errors
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 HM Customs and Excise News Release
Volume/sequential designation no 58/91 1 August 1991 2 pages
520 ## - SUMMARY, ETC.
Summary, etc. Since 25 July 1991, HM Customs and Excise is paying 12 per cent interest on incorrect VAT payments made as a result of Departmental error. Tax payers now have a statutory right under the Finance Act 1991 to claim interest as far back as the introduction of the tax in 1973. Gives full table of interest rates.
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   WB2732-46 60701-1001 06/08/2019 1 06/08/2019 News article