Heritage chattels - conditional exemption: variation of pre-31 July 1998 undertakings (Record no. 63659)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00930cam a2200217 4500 |
| 001 - CONTROL NUMBER | |
| control field | ABS62267 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 000000n2000 000 0 eng u |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Sirsi) u106295 |
| 245 ## - TITLE STATEMENT | |
| Title | Heritage chattels - conditional exemption: variation of pre-31 July 1998 undertakings |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2000 |
| 490 ## - SERIES STATEMENT | |
| Series statement | Christie's Bulletin for Professional Advisers |
| Volume/sequential designation | for professional advisers, supplement to Summer issue (LOAN) |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Sets out in full the latest letter from the Capital Taxes Office on the subject of public access to heritage assets on the register of conditionally exempt works of art. There is comment from Christie's set in the context of earlier guidance from the Inland Revenue. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | ABS |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | HERITAGE ASSETS |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | INHERITANCE TAX |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | CONDITIONAL EXEMPTION |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | WORKS OF ART |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | PUBLIC ACCESS |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Arts and antiques |
| 9 (RLIN) | 6217 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Suppress in OPAC | 0 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date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 | 07/06/2000 | ABS62267 | 30061061 | 06/08/2019 | 1 | 06/08/2019 | Journal article |