VAT and apportionment of rent (Record no. 7481)

MARC details
000 -LEADER
fixed length control field 00703cab a2200193 4500
001 - CONTROL NUMBER
control field WB2720-66
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1991 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u11714
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title VAT and apportionment of rent
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1991
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Simon`s Tax Intelligence
Volume/sequential designation no 20 16/5/91 p485
520 ## - SUMMARY, ETC.
Summary, etc. The Law Society has taken the view and Customs and Excise have agreed that apportionments of rent between ven1dor and purchaser do not form part of the sale consideration and are not subject to VAT because the apportionments are not consideration for any supply.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CONVEYANCING
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
948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN)
c (OCLC) 04/03/1997
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 News article 14/09/1999   WB2720-66 11714-1001 06/08/2019 1 06/08/2019 News article