Agricultural property relief : the definition of 'agricultural property' (Record no. 64080)

MARC details
000 -LEADER
fixed length control field 00947cam a2200265 4500
001 - CONTROL NUMBER
control field ABS62671
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2000 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u107193
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Apsion, G.
245 ## - TITLE STATEMENT
Title Agricultural property relief : the definition of 'agricultural property'
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2000
490 ## - SERIES STATEMENT
Series statement Farm Tax and Finance
Volume/sequential designation 17(4) 30-36(7)
520 ## - SUMMARY, ETC.
Summary, etc. Analyses the phrase 'agricultural property', first introduced into capital tax legislation by the Finance Act 1894, and not legally interpreted until the Revenue's definition of it in "Starke v IRC" a century later.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element STARKE AND ANOTHER V IRC
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE ACT 1894
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element AGRICULTURAL PROPERTY RELIEFS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INTERPRETATION
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 CAPITAL TRANSFER TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INHERITANCE TAX ACT 1984
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INTERPRETATION ACT 1978
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 18/07/2000   ABS62671 107193-1001 06/08/2019 1 06/08/2019 Journal article