Plan to cut church VAT blocked (Record no. 65666)

MARC details
000 -LEADER
fixed length control field 00955cam a2200241 4500
001 - CONTROL NUMBER
control field WB3701-11
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2000 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u110103
245 ## - TITLE STATEMENT
Title Plan to cut church VAT blocked
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2000
490 ## - SERIES STATEMENT
Series statement Times
Volume/sequential designation 23 December 2000, 1,4(2)
520 ## - SUMMARY, ETC.
Summary, etc. The Chancellor's announcement, in his November 2000 Pre-Budget Report, of his intention to cut VAT on repairs to historic buildings from 17.5% to 5%, is likely to be thwarted by Brussels. Suggests the Chancellor was aware of the European directive preventing such an exemption before he made this announcement. Describes the predicament of many UK churches, which are hard up and in urgent need of repairs.
590 ## - LOCAL NOTE (RLIN)
Local note WB
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 HISTORIC BUILDINGS
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 TAXATION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE ADDED TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BRUSSELS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element DIRECTIVE
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element EUROPE
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 03/01/2001   WB3701-11 110103-1001 06/08/2019 1 06/08/2019 News article