Test for industrial derating (Record no. 45695)

MARC details
000 -LEADER
fixed length control field 00944cab a2200181 4500
001 - CONTROL NUMBER
control field WB2430-31
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) u72337
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Test for industrial derating
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 Scotsman
Volume/sequential designation 22/7/88 p9
520 ## - SUMMARY, ETC.
Summary, etc. In Lothian Regional Assessor v Harper , LVAC 8 July 1988, it was held that the entitlement to industrial derating required the consideration of three distinct questions : 1. whether the subjects were occupied and used as a factory or workshop, 2. whether they were primarily occupied and used for any of the expected purposes listed in Rating and Valuation (Apportionment) Act 1928 s3 and 3. whether there were parts used for other than industrial purposes so as to necessitate an apportionment between the industrial and non-industrial parts.
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element RATING AND VALUATION
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   WB2430-31 72337-1001 06/08/2019 1 06/08/2019 News article