Acceptance in lieu: history and practise (Record no. 72958)

MARC details
000 -LEADER
fixed length control field 01222cam a2200193 4500
001 - CONTROL NUMBER
control field X122823
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 030701n2003 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u122823
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name McQuillan, G.
245 ## - TITLE STATEMENT
Title Acceptance in lieu: history and practise
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2003
490 ## - SERIES STATEMENT
Series statement Christie's Bulletin for Professional Advisers
Volume/sequential designation 8(1) 2003 7-18(12)
520 ## - SUMMARY, ETC.
Summary, etc. Traces the history of the Acceptance in Lieu (AIL) scheme up the present day. Since 2000. AIL has been administered by Resource: Council for Museums, Archives and Libraries. Explains how AIL operates in conjunction with the Board of Inland Revenue. Highlights the advantages of AIL including the preservation of cultural objects for the nation and ensuring access to all through displaying objects in galleries and museums. Table 1 provides annual figures for tax satisfied by Acceptance in Lieu, Table 2 provides a framework of reference for expert advisers to help in formulating advice on whether an item is pre-eminent. Table 3 lists approved bodies within Inheritance Tax Act 1984 Sched 3.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INHERITANCE TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element WORKS OF ART
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ACCEPTANCE IN LIEU SCHEME
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element Arts and antiques
9 (RLIN) 6217
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 01/07/2003   X122823 122823-1001 06/08/2019 1 06/08/2019 Journal article