How a big a slice? (Record no. 71623)

MARC details
000 -LEADER
fixed length control field 00885cam a2200241 4500
001 - CONTROL NUMBER
control field ABS66184
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 021122n2002 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u120554
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Davidson, J
245 ## - TITLE STATEMENT
Title How a big a slice?
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2002
490 ## - SERIES STATEMENT
Series statement Inside Housing
Volume/sequential designation 8 November 2002, 36-37(2)
520 ## - SUMMARY, ETC.
Summary, etc. Gives advice on the VAT considerations to be borne in mind with Housing Association mergers. Mentions that only the first sale of a property is likely to be zero rated and many other areas are often overlooked. Details other areas such as option to tax and compulsory standard training where VAT may apply.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element HOUSING ASSOCIATIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element MERGERS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX POLICY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element COMPULSORY STANDARD RATING
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 VAT REGULATIONS
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 22/11/2002   ABS66184 120554-1001 06/08/2019 1 06/08/2019 Journal article