CGT and relocation arrangements (Record no. 46927)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00841cab a2200193 4500 |
| 001 - CONTROL NUMBER | |
| control field | WB2703-44 |
| 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) u74351 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 245 ## - TITLE STATEMENT | |
| Title | CGT and relocation arrangements |
| 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 | Inland Revenue Press Release |
| Volume/sequential designation | 14 January 1991 2 pages |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The Inland Revenue have issued an extra-statutory concession applying to certain arrangements for the relocation of employees. Under the concession, where a employee sells his home to a relocation company and is given a right to share in any profits made when the company later sells the home, the right will generally be exempt from Capital Gains Tax to the same extent as the home itself. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | EXEMPTION |
| 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 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date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 | WB2703-44 | 74351-1001 | 06/08/2019 | 1 | 06/08/2019 | News article |