VAT: Caravan rentals (Record no. 3905)

MARC details
000 -LEADER
fixed length control field 00631cab a2200181 4500
001 - CONTROL NUMBER
control field WB2431-37
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) u6518
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title VAT: Caravan rentals
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 58/88 22 July 1988 1 page
520 ## - SUMMARY, ETC.
Summary, etc. At a seasonal caravan site the grant of the right to occupy a specified pitch for a complete season is an exempt supply on VAT purposes and the provision of off-pitch winter storage is a standard-rated supply.
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   WB2431-37 6518-1001 06/08/2019 1 06/08/2019 News article