Farm dwellings (Record no. 4939)

MARC details
000 -LEADER
fixed length control field 00831cab a2200205 4500
001 - CONTROL NUMBER
control field ABS38014
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1987 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u8100
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Barrett, M.
245 ## - TITLE STATEMENT
Title Farm dwellings
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1987
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 119(3106) 17 July 1987, 337-338(2)
520 ## - SUMMARY, ETC.
Summary, etc. Examines the meaning of "farmhouse" for tax purposes as defined in Lindsay v IRC , Court of Session (First Division) (1953) 34 TC 289 and IRC v Whiteford and Sons , Court of Session (First Division), 2 May 1962. Also explains the provisions of capital gains tax for farm dwellings , with reference to Anderton (Inspector of Taxes) v Lamb , QBD (1984)55 TC 1.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element AGRICULTURAL BUILDINGS ALLOWANCES
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS38014 8100-1001 06/08/2019 1 06/08/2019 Journal article