MARC details
| 000 -LEADER |
|---|
| fixed length control field |
00969cab a2200229 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
X96157 |
| 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) u90795 |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
VAT |
| 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 |
Estates Gazette |
| Volume/sequential designation |
[1998] EGCS 184 (16/01/99) |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
"Jubilee Hall Recreation Centre Ltd v Commissioners of Customs & Excise" CA 15 December 1998. Works being carried out to sports centres run by registered charities - whether supplies in respect of works to be zero-rated - whether centres intended to be used as a village hall or recreational facilities for a local community - supplies found to be zero-rated - Commissioners appeal allowed. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
JUBILLE HALL RECREATION CENTRE LTD V COMMISSIONERS OF CUSTOMS & EXCISE |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
RECREATIONAL FACILITIES |
| 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 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) |
|---|
| Topical term or geographic name as entry element |
TAXATION-CASE LAW |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Suppress in OPAC |
0 |
| 948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN) |
|---|
| c (OCLC) |
19/01/1999 |
