What does the future hold for zero rating ? (Record no. 4953)

MARC details
000 -LEADER
fixed length control field 00715cab a2200193 4500
001 - CONTROL NUMBER
control field ABS38016
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) u8119
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Yerbury, P.
245 ## - TITLE STATEMENT
Title What does the future hold for zero rating ?
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 Estates Times
Volume/sequential designation (903) 17 July 1987, 10(1)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses the implications for the building industry of EEC proposals to harmonize VAT rates throughout Europe, and bring to an end zero rating on new construction . Suggests it could prove advisable to evaluate the additional VAT cost of future development projects.
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS38016 8119-1001 06/08/2019 1 06/08/2019 Journal article