Aggregates Levy - are you liable? (Record no. 71116)

MARC details
000 -LEADER
fixed length control field 00698cam a2200193 4500
001 - CONTROL NUMBER
control field ABS65864
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 020910n2002 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u119637
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name McNally, S.
245 ## - TITLE STATEMENT
Title Aggregates Levy - are you liable?
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2002
490 ## - SERIES STATEMENT
Series statement Building Matters
Volume/sequential designation Summer 2002, 16-17(2)
520 ## - SUMMARY, ETC.
Summary, etc. Overview of the Aggregates Levy which came into force in April 2002. Explains what aggregate is; when the levy is payable; who pays; and exemptions and relief. Also explains how the cost is passed on for contracts prior to April 2002
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element AGGREGATES TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAXATION
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element MINING AND MINERALS
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0

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