IR35 and the construction industry (Record no. 66684)

MARC details
000 -LEADER
fixed length control field 00914cam a2200205 4500
001 - CONTROL NUMBER
control field WB3714-55
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u111889
245 ## - TITLE STATEMENT
Title IR35 and the construction industry
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement Inland Revenue Press Release
Volume/sequential designation (69) 4 April 2001 (3)
520 ## - SUMMARY, ETC.
Summary, etc. The Inland Revenue has published an extra statutory concession ESC C32 whereby individuals in the construction industry using service companies will not have to fund tax twice under the Construction Industry Deduction Scheme and the IR35 rules as long as they claim their fund of CIS deductions before 31 January following the end of the relevant tax year. Text of concession included.
590 ## - LOCAL NOTE (RLIN)
Local note WB
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EXTRA STATUTORY CONCESSIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element IR35
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CONSTRUCTION INDUSTRY DEDUCTION SCHEME
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INCOME 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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 05/04/2001   WB3714-55 111889-1001 06/08/2019 1 06/08/2019 News article