A fishy business (Record no. 5831)

MARC details
000 -LEADER
fixed length control field 00915cab a2200193 4500
001 - CONTROL NUMBER
control field ABS38227
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) u9355
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Golding, J.
245 #2 - TITLE STATEMENT
Title A fishy business
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 Taxation
Volume/sequential designation 119(3116) 25 September 1987, 549-551(3)
520 ## - SUMMARY, ETC.
Summary, etc. Outlines some of the tax implications in fish farming , which is becoming increasingly popular as an alternative to traditional agriculture. Begins by identifying what type of fishery for tax purposes can be considered as farming, before looking at the allowances and reliefs it attracts; including farming on a herd basis which treats the fish as a capital item, grants, roll-over relief , business expansion scheme , capital allowances and relief from scientific research allowances.
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS38227 9355-1001 06/08/2019 1 06/08/2019 Journal article