Keep the vehicle wheels well oiled (Record no. 71310)

MARC details
000 -LEADER
fixed length control field 01045cam a2200229 4500
001 - CONTROL NUMBER
control field ABS65996
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 021007n2002 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u120008
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Marriott, J
245 ## - TITLE STATEMENT
Title Keep the vehicle wheels well oiled
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2002
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0235) 31 August 2002, 90-91(2)
520 ## - SUMMARY, ETC.
Summary, etc. Examines the continued value of property special purpose vehicles (SPVs), popular because of the low stamp duty rate of 0.5% paid by the purchaser on a sale. Restrictions introduced in the Finance Act 2002 and more expected in the Finance Act 2003 mean that SPV sales only have a limited lifespan and are likely to cease in 2003. Advises those involved with SPVs to familiarise themselves with the differences (discussed in the article) from the usual property sale procedures.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE ACT 2002
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE ACT 2003
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 SPECIAL PURPOSE VEHICLE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element GROUP RELIEF
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 07/10/2002   ABS65996 120008-1001 06/08/2019 1 06/08/2019 Journal article