A capital idea (Record no. 67188)

MARC details
000 -LEADER
fixed length control field 01050cam a2200253 4500
001 - CONTROL NUMBER
control field ABS64073
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u112870
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Houston, K
245 #2 - TITLE STATEMENT
Title A capital idea
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement Property Week
Volume/sequential designation 66(20) 18 May 2001, 90(1)
520 ## - SUMMARY, ETC.
Summary, etc. Provides a clear explanation of capital allowances which are commonly claimed for plant and machinery and industrial buildings, and demonstrates their financial benefits for property owners. Discusses the following areas: government restrictions; regional tax incentives; the Enhanced Capital Allowances (ECA) scheme; allowances on information and communication technology (ICT); changes to the Capital Allowances Bill.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL ALLOWANCES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INFORMATION AND COMMUNICATION TECHNOLOGY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX RELIEF
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RESTRICTIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX INCENTIVES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PLANT AND MACHINERY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INDUSTRIAL BUILDINGS
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 30/05/2001   ABS64073 112870-1001 06/08/2019 1 06/08/2019 Journal article