Customs' import VAT concession (Record no. 70157)

MARC details
000 -LEADER
fixed length control field 00790cam a2200205 4500
001 - CONTROL NUMBER
control field WB3816-01
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 020502n2002 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u117813
245 ## - TITLE STATEMENT
Title Customs' import VAT concession
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2002
490 ## - SERIES STATEMENT
Series statement Antiques Trade Gazette
Volume/sequential designation (1537) 4 May 2002, 1&3(1)
520 ## - SUMMARY, ETC.
Summary, etc. Customs and Excise have relaxed Import VAT rules on art following pressure from the British Art Market Federation. The 12-month rule which stopped any work of art re-imported to the UK after less than a year after its export from qualifying from the reduced rate of 5% import VAT has been scrapped.
590 ## - LOCAL NOTE (RLIN)
Local note WB
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element IMPORT VAT
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAXES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINE ART
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ART MARKET
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element Arts and antiques
9 (RLIN) 6217
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 02/05/2002   WB3816-01 117813-1001 06/08/2019 1 06/08/2019 News article