The new kid in town (Record no. 68925)

MARC details
000 -LEADER
fixed length control field 01146cam a2200241 4500
001 - CONTROL NUMBER
control field ABS64838
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 011123n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u115716
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Rayney, P.
245 #4 - TITLE STATEMENT
Title The new kid in town
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement Accountancy
Volume/sequential designation November 2001, 121-123(3)
520 ## - SUMMARY, ETC.
Summary, etc. Briefly outlines the Capital Allowances Act 2001 (CAA 2001) which consolidates all the substantive legislation on capital allowances - the system of tax relief available for capital expenditure by companies, partnerships, sole traders and other taxpayers. The Act covers all types of capital allowances and is arranged in the order of their practical importance, beginning with plant and machinery allowances. The article focuses on the CAA 2001 as it applies to companies and reviews the most important relief - plant and machinery allowances.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PLANT AND MACHINERY ALLOWANCES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL ALLOWANCES ACT 2001
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX ALLOWANCES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL EXPENDITURE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BUSINESSES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PLANT AND MACHINERY
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 23/11/2001   ABS64838 115716-1001 06/08/2019 1 06/08/2019 Journal article