VAT construction changes (Record no. 51173)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00843cab a2200253 4500 |
| 001 - CONTROL NUMBER | |
| control field | WB3338-48 |
| 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) u81203 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 245 ## - TITLE STATEMENT | |
| Title | VAT construction changes |
| 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 | HM Customs and Excise Business Brief |
| Volume/sequential designation | (20/97) 25 September 1997 (3) |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Looks at the effect of the CA decision in Marchday Holdings on Customs and Excise VAT construction policy, after leave to appeal to the House of Lords was refused. See WB3301-79. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | EXISTING BUILDINGS |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | MARCHDAY HOLDINGS |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | VALUE ADDED TAX (CONSTRUCTION OF BUILDINGS) ORDER 1995 |
| 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 | VAT ACT 1983 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | VALUE ADDED TAX |
| 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) | 02/10/1997 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date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 | WB3338-48 | 81203-1001 | 06/08/2019 | 1 | 06/08/2019 | News article |