Recycled aggregates exempt from landfill tax (Record no. 71900)

MARC details
000 -LEADER
fixed length control field 01079cam a2200217 4500
001 - CONTROL NUMBER
control field WB3901-38
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 030108n2002 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u120951
245 ## - TITLE STATEMENT
Title Recycled aggregates exempt from landfill tax
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2002
490 ## - SERIES STATEMENT
Series statement RICS Minerals and Waste Management Faculty News
Volume/sequential designation 20 December 2002, (1)
520 ## - SUMMARY, ETC.
Summary, etc. Recycled aggregates and fines used for road construction and tip covering at a landfill site are not subject to tax under the landfill tax, according to the recent CA ruling in "Parkwood Landfill v Commissioners of HM Customs & Excise" (2002). See ABS65453 for related article. Judgment available at www.courtservice.gov.uk/View.do?id=1428&searchTerm=&ascending=&index=0&maxIndex=199 www.rics.org/ricscms/bin/show?class=News&template=/includes/shownews.html&id=4501
590 ## - LOCAL NOTE (RLIN)
Local note WB
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LANDFILL TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RECYCLED AGGREGATES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CUSTOMS AND EXCISE COMMISSIONERS V PARKWOOD LANDFILL LTD
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element WASTE RECYCLING
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element WASTE DISPOSAL
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 News article 08/01/2003   WB3901-38 120951-1001 06/08/2019 1 06/08/2019 News article