VAT on holiday accommodation (Record no. 40710)

MARC details
000 -LEADER
fixed length control field 00701cab a2200193 4500
001 - CONTROL NUMBER
control field WB2701-68
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u65281
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title VAT on holiday accommodation
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 (83) 12/1290(2)
520 ## - SUMMARY, ETC.
Summary, etc. A Treasury Order will be laid before the House of Commons to amend legislation dealing with VAT on holiday homes , with effect from 1 February 1991. The amendment follows a recent test case brought before the London VAT Tribunal by Haven Leisure Ltd .
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CARAVAN
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element HOLIDAY CHALET
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   WB2701-68 65281-1001 06/08/2019 1 06/08/2019 News article