Gifts with reservation of benefit and agricultural property relief (Record no. 41422)

MARC details
000 -LEADER
fixed length control field 00803cab a2200217 4500
001 - CONTROL NUMBER
control field ABS48338
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1993 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u66252
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Gifts with reservation of benefit and agricultural property relief
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1993
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Farm Tax Brief
Volume/sequential designation 8(3) March 1993, 20-22(3)
520 ## - SUMMARY, ETC.
Summary, etc. Examines the effects of the seventh anniversary of the introduction of Inheritance Tax in 1986 which marks a watershed for the tax planner because it is only after 18 March 1993 that the full impact of the reservation of benefit rules will be felt.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL TRANSFER TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INHERITANCE TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RESERVATION OF BENEFIT
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 Journal article 14/09/1999   ABS48338 66252-1001 06/08/2019 1 06/08/2019 Journal article