MARC details
| 000 -LEADER |
|---|
| fixed length control field |
00750cab a2200217 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
ABS54623 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
090401t1996 xxu||||| |||| 00| 0 eng d |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(Sirsi) u11395 |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
In the swim |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Date of publication, distribution, etc. |
1996 |
| 350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE] |
|---|
| Price |
0 |
| 490 ## - SERIES STATEMENT |
|---|
| Series statement |
Taxation |
| Volume/sequential designation |
136(3544) 29 February 1996, 562(1) |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
"Customs and Excise Commissioners v Arbib". C`s appeal against ruling that A`s newly constructed building to house a swimming pool, attached to his house by a brick wall, was an extension and not a separate building and so subject to zero-rating VAT. Dismissed. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
EXTENSIONS |
| 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 |
ZERO RATING |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) |
|---|
| Topical term or geographic name as entry element |
TAXATION-CASE LAW |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Suppress in OPAC |
0 |
| 948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN) |
|---|
| c (OCLC) |
04/03/1997 |
