VAT Regulations 1995 (Record no. 68743)

MARC details
000 -LEADER
fixed length control field 01187cam a2200241 4500
001 - CONTROL NUMBER
control field WB3741-29
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 011101n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u115428
245 ## - TITLE STATEMENT
Title VAT Regulations 1995
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation [2001] 43 EG 183 (CS) (27/10/01)
520 ## - SUMMARY, ETC.
Summary, etc. "Royal & Sun Alliance Insurance Group plc v Commissioners of Customs and Excise" CA 9 October 2001. CA upheld the HC's decision (see WB3641-28) allowing R to recover VAT paid prior to making the election in accordance with the VAT Regulations 1995 Reg 109. C's appeal dismissed. Copy of full judgment available on: http://porch.ccta.gov.uk/courtser/judgements.nsf/Search/9668AD2983A6103080256AE100363F71?OpenDocument.
590 ## - LOCAL NOTE (RLIN)
Local note WB
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ROYAL & SUN ALLIANCE INSURANCE GROUP PLC V COMMISSIONERS OF CUSTOMS & EXCISE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VAT REGULATIONS 1995 REG 109
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BLP GROUP V CUSTOMS AND EXCISE COMMISSIONERS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RENT
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element OPTION TO TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ELECTION TO WAIVE
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://porch.ccta.gov.uk/courtser/judgements.nsf/Search/9668AD2983A6103080256AE100363F71?OpenDocument">https://porch.ccta.gov.uk/courtser/judgements.nsf/Search/9668AD2983A6103080256AE100363F71?OpenDocument</a>
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 01/11/2001   WB3741-29 115428-1001 06/08/2019 1 06/08/2019 Law report