PIFs (Record no. 74483)

MARC details
000 -LEADER
fixed length control field 01246cab a2200193 4500
001 - CONTROL NUMBER
control field ##ABS68041
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 040726n2004 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u126926
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Kelly, J.
245 00 - TITLE STATEMENT
Title PIFs
Remainder of title testing the water
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2004
490 #0 - SERIES STATEMENT
Series statement Solicitors' Journal
Volume/sequential designation 148(27) 9 July 2004 815-817(2)
520 ## - SUMMARY, ETC.
Summary, etc. Looks at the proposals for Property Investment Funds (PIFs) and deals with many common questions on the topic. The consultation paper on the introduction of PIFs (ISBN 1845320018) was issued on budget day, 17 March 2004. PIFs are not just for residential property as they will be encouraged to invest in commercial property as well. The aim is to make investing in a property company similar to investing in a property, the PIF would pay no tax but the investors in a PIF would pay tax at a rate applicable to them. Investors would not have to suffer double taxation as happens at present. There is some concern that the eventual structure of PIFs could be so conservatively designed that the whole idea never gets properly underway.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
651 ## - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name United Kingdom
Chronological subdivision
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY FINANCE AND INVESTMENT-REAL ESTATE INVESTMENT TRUSTS
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 28/07/2004   ABS68041 126926-1001 06/08/2019 1 06/08/2019 Journal article