Saved by grace! (Record no. 60522)

MARC details
000 -LEADER
fixed length control field 00764cam a2200193 4500
001 - CONTROL NUMBER
control field ABS60867
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n1999 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u101378
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Gunn, M.
245 ## - TITLE STATEMENT
Title Saved by grace!
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1999
490 ## - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 143(3712) 24 June 1999, 311-312(2)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses the zero-rating of construction work carried out by charities. An extension or alterations to existing premises are not zero-rated, however the construction of an annexe to an existing building is zero-rated if certain criteria are fulfilled. Considers the "Grace Baptist Church" case which dealt with the issue.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ZERO RATING
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CHARITIES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ALTERATIONS
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
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 04/11/1999   ABS60867 101378-1001 06/08/2019 1 06/08/2019 Journal article