Understanding under-usage (Record no. 69505)

MARC details
000 -LEADER
fixed length control field 01376cam a2200253 4500
001 - CONTROL NUMBER
control field ABS65074
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 020212n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u116699
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Rose, E.
245 ## - TITLE STATEMENT
Title Understanding under-usage
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement Insight
Volume/sequential designation (45) November 2001, 16(1)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses the ongoing argument between local authority representatives and the Valuation Office as to how local authority leisure centres should be valued for rating purposes. The private sector, acting for local authorities has argued that a modified or shortened profits valuation approach could be used by taking a percentage of gross receipts. The Valuation Office has favoured the contractor's method of valuation. These arguments have been tested in the local authority leisure centres case "Eastbourne BC and another v Allen (VO) (RA/16-17/1999, LTLT116195) in which the LT agreed with the Valuation Office that the contractor's basis was the best method of valuation. (See also Abs64974 and Abs65458).
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EASTBOURNE BC AND ANOTHER V ALLEN (VO)
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LOCAL AUTHORITIES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LEISURE CENTRES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CONTRACTORS METHOD
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ANNUAL VALUE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element STAGE 5 ADJUSTMENT
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUATION METHODOLOGY
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element RATING AND LOCAL TAXATION-CASE LAW
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 12/02/2002   ABS65074 116699-1001 06/08/2019 1 06/08/2019 Journal article