MARC details
| 000 -LEADER |
|---|
| fixed length control field |
00843cab a2200229 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
WB3426-54 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
090401t1998 xxu||||| |||| 00| 0 eng d |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(Sirsi) u87309 |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
VAT fiasco |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Date of publication, distribution, etc. |
1998 |
| 350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE] |
|---|
| Price |
0 |
| 490 ## - SERIES STATEMENT |
|---|
| Series statement |
Yorkshire Post |
| Volume/sequential designation |
7 July 1998, B4(1) |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
Recent changes to VAT rules could have serious implications for the construction industry. Builders will have to pay VAT costs within 18 months of completing a project - which could cause problems if they have not been paid by the developer. Under current rules VAT payments are triggered by payment or the issuing of an invoice. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
CONSTRUCTION INDUSTRY |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
CONSTRUCTION PROJECTS |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
DEVELOPERS |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
VAT RULES |
| 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) |
09/07/1998 |
