Who pays the piper? - I (Record no. 68930)

MARC details
000 -LEADER
fixed length control field 00971cam a2200241 4500
001 - CONTROL NUMBER
control field ABS64839
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 011126n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u115726
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Nock, R.
245 ## - TITLE STATEMENT
Title Who pays the piper? - I
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 147(3824) 13 September 2001, 600-602(3)
520 ## - SUMMARY, ETC.
Summary, etc. This first article in a 3-part series disccusses the new compliance regime for stamp duty. Outlines the pitfalls in the new regime. Also looks at the Finance Act 1999 and the 2 main changes it made to the compliance regime: late stamping penalty - the restructuring of the late presentation penalties, and late payment interest - the introduction of the late payment interest charge.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element STAMP DUTY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LATE PRESENTATION PENALTIES
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 FINANCE ACT 1999
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element COMPLIANCE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LATE PAYMENT INTEREST
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 26/11/2001   ABS64839 115726-1001 06/08/2019 1 06/08/2019 Journal article