Option to tax. (Record no. 61359)

MARC details
000 -LEADER
fixed length control field 00640cam a2200145 4500
001 - CONTROL NUMBER
control field WB3528-65
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n1999 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u102335
245 ## - TITLE STATEMENT
Title Option to tax.
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1999
490 ## - SERIES STATEMENT
Series statement HM Customs and Excise Business Brief
Volume/sequential designation (16) 20 July 1999 (3)
520 ## - SUMMARY, ETC.
Summary, etc. Customs & Excise is reviewing the administration of the option to tax. Comments are sought on problems with the practical working of the option to tax, and with the standard of published guidance. Also clarifies Customs and Excise policy on businesses transferred as a going concern (TOGC).
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 News article 19/11/1999   WB3528-65 102335-1001 06/08/2019 1 06/08/2019 News article