MARC details
| 000 -LEADER |
|---|
| fixed length control field |
01124cab a2200265 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
WB3312-56 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
090401t1997 xxu||||| |||| 00| 0 eng d |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(Sirsi) u77182 |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
VAT |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Date of publication, distribution, etc. |
1997 |
| 350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE] |
|---|
| Price |
0 |
| 490 ## - SERIES STATEMENT |
|---|
| Series statement |
Estates Gazette Case Summaries |
| Volume/sequential designation |
1997 EGCS 31 (15/3/97) |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
"Jubilee Hall Recreation Centre Ltd v Customs & Excise Commissioners" ChD 6 March 1997. The appellant is a charitable company which uses Jubilee Hall in Covent Garden to provide recreational services for the local community. Question whether supplies in respect of refurbishment of premises to be zero rated. J`s appeal to VAT tribunal dismissed. Jubilee appealed contending the use of Jubilee Hall was solely as a village hall or similar. Appeal allowed. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
LISTED BUILDING |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
RECREATIONAL FACILITIES |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
BUILT ENVIRONMENT-BUILDING MAINTENANCE AND REFURBISHMENT |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
TAXATION |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
VALUE ADDED TAX |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
VILLAGE HALL |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
ZERO RATING |
| 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) |
18/03/1997 |
