VAT and `person constructing` status (Record no. 40550)

MARC details
000 -LEADER
fixed length control field 00712cab a2200193 4500
001 - CONTROL NUMBER
control field WB2717-53
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) u65060
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title VAT and `person constructing` status
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 (44) 26/4/91(2)
520 ## - SUMMARY, ETC.
Summary, etc. Following advice from Treasury Counsel, Customs and Excise are to appeal to the Court of Session against a recent decision by the Edinburgh VAT Tribunal concerning VAT and ` person constructing ` status under the VAT zero-rating provisions for housebuilders .
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SCOTLAND
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   WB2717-53 65060-1001 06/08/2019 1 06/08/2019 News article