Church VAT review offers work windfall (Record no. 65344)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00884cam a2200217 4500 |
| 001 - CONTROL NUMBER | |
| control field | WB3646-25 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 000000n2000 000 0 eng u |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Sirsi) u109460 |
| 245 ## - TITLE STATEMENT | |
| Title | Church VAT review offers work windfall |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2000 |
| 490 ## - SERIES STATEMENT | |
| Series statement | Building Design |
| Volume/sequential designation | (1465) 17 November 2000, 8(1) |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | In his recent pre-Budget speech, the chancellor pledged to consider cutting VAT on repairs to listed places of worship to 5%. He is to explore the possibility of a reduction with the EC, with an answer expected in April 2002. Considers responses to the move and its implications, suggesting it is likely to create a windfall of work for conservation practices. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | WB |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | LISTED BUILDINGS |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | CHURCHES |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | RESTORATION |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | REPAIRS |
| 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 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date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 | 22/11/2000 | WB3646-25 | 109460-1001 | 06/08/2019 | 1 | 06/08/2019 | News article |