VAT changes bring red tape (Record no. 69731)

MARC details
000 -LEADER
fixed length control field 01034cam a2200229 4500
001 - CONTROL NUMBER
control field WB3809-30
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 020307n2002 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u117044
245 ## - TITLE STATEMENT
Title VAT changes bring red tape
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2002
490 ## - SERIES STATEMENT
Series statement Antiques Trade Gazette
Volume/sequential designation (1529) 9 March 2002, 3(1)
520 ## - SUMMARY, ETC.
Summary, etc. Changes have been announced to the VAT secondhand margin scheme (notice 718). Dealers who use a system called Global Accounting to calculate VAT on profit margins will have to record the names and addresses of sellers on purchase invoices. - reflecting a main requirement of the Kent County Council Bill. The changes come into force 31 July 2002. Details of the changes and Notice 718 are available from the Customs and Excise National Advice Service, t +44 (0)845 010 9000.
590 ## - LOCAL NOTE (RLIN)
Local note WB
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element HM CUSTOMS AND EXCISE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUE ADDED TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element NOTICE 718
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element GLOBAL ACCOUNTING
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element GOODS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PURCHASE INVOICES
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 News article 07/03/2002   WB3809-30 117044-1001 06/08/2019 1 06/08/2019 News article