Onerous side effect remains in place (Record no. 72236)

MARC details
000 -LEADER
fixed length control field 01050cam a2200229 4500
001 - CONTROL NUMBER
control field ABS66403
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 030306n2003 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u121535
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Edsall, M.
245 ## - TITLE STATEMENT
Title Onerous side effect remains in place
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2003
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0307) 15 February 2003, 130-131(2)
520 ## - SUMMARY, ETC.
Summary, etc. Considers the Construction Industry Scheme (CIS) which was designed to prevent tax avoidance in the construction industry. It can also apply to any payments between landlords and tenants that are made by way of contribution towards the other party's works on a property. The Inland Revenue proposes to reform CIS and this article sets out the main areas under review. Argues that it would be reasonable to release landlords and tenants from any application of the scheme.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CONSTRUCTION INDUSTRY SCHEME
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX AVOIDANCE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LEASES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BUILDING CONTRACTORS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element REFORM
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element BUILT ENVIRONMENT
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 06/03/2003   ABS66403 121535-1001 06/08/2019 1 06/08/2019 Journal article