Not quite so gutted! (Record no. 50184)

MARC details
000 -LEADER
fixed length control field 00798cab a2200241 4500
001 - CONTROL NUMBER
control field ABS57402
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) u79767
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Price, J.
245 ## - TITLE STATEMENT
Title Not quite so gutted!
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 Taxation
Volume/sequential designation 139(3615) 17 July 1997, 446(1)
520 ## - SUMMARY, ETC.
Summary, etc. Reviews the decision in the Christopher Morrish case where HM Customs & Excise have now appealed against the decision that work on a house virtually destroyed by fire be classed as zero-rated alterations and not repairs and maintenance.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FIRE DAMAGE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element REPAIR AND MAINTENANCE
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 ZERO-RATED BUILDINGS
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) 21/07/1997
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS57402 79767-1001 06/08/2019 1 06/08/2019 Journal article