The pre-owned assets regime - I (Record no. 74558)

MARC details
000 -LEADER
fixed length control field 01308cab a2200265 4500
001 - CONTROL NUMBER
control field ABS68395
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 041004n2004 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u127621
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name McCutcheon, B.
245 #4 - TITLE STATEMENT
Title The pre-owned assets regime - I
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2004
490 ## - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 153(3975) 16 September 2004, 626-629(4)
520 ## - SUMMARY, ETC.
Summary, etc. This article provides an explanation of the new pre-owned asset rules. Schedule 15 of the Finance Act 2004 has introduced a new charging regime under which individuals in the UK will, from 6 April 2005, be charged income tax on an annual basis regarding benefits from certain kinds of property. Either property owned by others which the individual previously owned, or the acquisition of which they financed. The broad structure of the regime is to establish a separate charging system for three different types of property: land, chattels and intangible property held in a settler-interested settlement. The article discusses these areas in further detail.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE ACT 2004 SCHED 15
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Topical term or geographic name entry element FINANCE ACT 1986
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Topical term or geographic name entry element CHATTELS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LAND
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INTANGIBLE PROPERTY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CHARGING CODES
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Topical term or geographic name entry element OWNERSHIP EXEMPTION
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 04/10/2004   ABS68395 127621-1001 06/08/2019 1 06/08/2019 Journal article