Duty unbound (Record no. 70448)

MARC details
000 -LEADER
fixed length control field 01220cam a2200217 4500
001 - CONTROL NUMBER
control field ABS65574
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 020611n2002 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u118355
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Toner, N
245 ## - TITLE STATEMENT
Title Duty unbound
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2002
490 ## - SERIES STATEMENT
Series statement Property Week
Volume/sequential designation 67(19) 17 May 2002, 50-51(2)
520 ## - SUMMARY, ETC.
Summary, etc. Asks whether tax exemptions for deprived areas can replace profitable loopholes in stamp duty lost in April's Budget. The tax exemptions are aimed at encouraging urban regeneration in areas suffering from social and economic deprivation by reducing the entry costs imposed on business. The designations for deprived areas are based on a combination of electoral wards and postcodes and this can produce areas, especially in London, where affluent areas can come under the tax exemptions because they share the ward or post code with an area of high unemployment and poor housing. Consequently there may be unintentional benefits but one needs to check carefully that a building falls into the scheme's parameters.
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 TAX EXEMPTIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element URBAN REGENERATION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY TRANSACTIONS
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 11/06/2002   ABS65574 118355-1001 06/08/2019 1 06/08/2019 Journal article