Art trade VAT rate. (Record no. 61455)

MARC details
000 -LEADER
fixed length control field 00591cam a2200157 4500
001 - CONTROL NUMBER
control field WB3526-39
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n1999 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u102441
245 ## - TITLE STATEMENT
Title Art trade VAT rate.
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1999
490 ## - SERIES STATEMENT
Series statement HM Customs and Excise News Release
Volume/sequential designation (29/99) 2 July 1999, (2)
520 ## - SUMMARY, ETC.
Summary, etc. The VAT rate on some imported art works is to be reduced to 5% from 17.5%. The lower rate will include art produced since April 1973 and limited editions of tapestries, ceramics, enamels and photographs.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE ADDED TAX
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   WB3526-39 102441-1001 06/08/2019 1 06/08/2019 News article