New look for farm sales (Record no. 69614)

MARC details
000 -LEADER
fixed length control field 00987cam a2200217 4500
001 - CONTROL NUMBER
control field WB3808-26
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 020227n2002 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u116877
245 ## - TITLE STATEMENT
Title New look for farm sales
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2002
490 ## - SERIES STATEMENT
Series statement Farmers Guardian
Volume/sequential designation 22 February 2002, 43(1)
520 ## - SUMMARY, ETC.
Summary, etc. Farm sales will be affected by the introduction of 75% business asset taper relief on capital gains tax. This will avoid the practice of rolling-over: instead sellers will be able to pay a minimal tax bill and free funds for a wider range of investment rather than reinvesting in a new, qualifying asset, ie another farm or piece of land within 3 years in order to avoid paying 40% in capital gains tax.
590 ## - LOCAL NOTE (RLIN)
Local note WB
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL GAINS TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY-RURAL AND NATURAL ASSETS-AGRICULTURAL PROPERTY-AGRICULTURAL LAND
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element AGRICULTURAL INVESTMENT
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FARMLAND MARKET
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FARM SALES
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 27/02/2002   WB3808-26 116877-1001 06/08/2019 1 06/08/2019 News article