Come back General Rate Act 1967 -all is forgiven! (Record no. 68695)

MARC details
000 -LEADER
fixed length control field 01208cam a2200265 4500
001 - CONTROL NUMBER
control field ABS64736
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 011026n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u115343
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Hardy, B
245 ## - TITLE STATEMENT
Title Come back General Rate Act 1967 -all is forgiven!
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement Insight
Volume/sequential designation (4.03) September 2001, 14-15(2)
520 ## - SUMMARY, ETC.
Summary, etc. Argues that the introduction of the Local Government and Finance Act 1988 (LGFA 1988) has confused practioners on key aspects of rating law. Raises the problem of correctly identifying rate liability and advises that using the equated date principle is the best way of treating occupiers of large buildings regardless of whether it is in accordance with the LGFA 1988. Also looks at the problem of completion notices on new buildings, and argues that rating authorities should use the LGFA 1988 schedule 4A provisions.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUATION OFFICERS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element NEW BUILDINGS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element COMPLETION NOTICES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EQUATED DATES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RATEABLE VALUES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LIABILITY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LOCAL GOVERNMENT FINANCE ACT 1988
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RATING
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element RATING AND LOCAL 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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 26/10/2001   ABS64736 115343-1001 06/08/2019 1 06/08/2019 Journal article