VAT on accommodation opposed (Record no. 47229)

MARC details
000 -LEADER
fixed length control field 00813cab a2200217 4500
001 - CONTROL NUMBER
control field WB2639-42
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1990 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u74962
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title VAT on accommodation opposed
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1990
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Chartered Surveyor Weekly
Volume/sequential designation vol 33 no 1 4/10/90 p76
520 ## - SUMMARY, ETC.
Summary, etc. A proposal to apply VAT to domestic accommodation provided by businesses for their employees is opposed by the RICS . A consultation paper issued by HM Customs and Excise says that the application of UK VAT is governed by the EC `s sixth VAT Directive which provides a uniform VAT structure for member states.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EC DIRECTIVE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RESIDENTIAL
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TIED HOUSES
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   WB2639-42 74962-1001 06/08/2019 1 06/08/2019 News article