Tax breaks for derelict land and commercial property (Record no. 74000)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01408cam a2200265 4500 |
| 001 - CONTROL NUMBER | |
| control field | WB4001-31 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 031223n2003 000 0 eng u |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Sirsi) u124688 |
| 245 ## - TITLE STATEMENT | |
| Title | Tax breaks for derelict land and commercial property |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2003 |
| 490 ## - SERIES STATEMENT | |
| Series statement | Property Week |
| Volume/sequential designation | 68(49) 12 December 2003, 2(1) |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | New tax incentives aimed at the redevelopment of long-term derelict sites and the refurbishment of commercial premises in the UK's 2 000 enterprise areas have been unveiled in the pre-Budget Report. The so-called contaminated land tax credit, subject to clearance under EU state aid rules, will be extended to include all long-term derelict land, with developers being eligible for tax allowances equal to remediation work costs. Businesses based in the enterprise areas will be allowed capital allowances for renovation work to bring buildings back into use. The pre-budget report and supporting documents are available at http://www.hm-treasury.gov.uk/pre_budget_report/prebud_pbr03/prebud_pbr03_index.cfm |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | WB |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | PROPERTY-COMMERCIAL PROPERTY |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | TAX CREDITS |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | DERELICT LAND |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | CONTAMINATED LAND TAX CREDIT |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | CAPITAL ALLOWANCES |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | DEPRIVED AREAS |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | ENTERPRISE AREAS |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | REMEDIATION |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | REDEVELOPMENT |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | REGENERATION |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Suppress in OPAC | 0 |
| 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 | 23/12/2003 | WB4001-31 | 124688-1001 | 06/08/2019 | 1 | 06/08/2019 | News article |