A new construction (Record no. 74853)

MARC details
000 -LEADER
fixed length control field 01319cab a2200217 4500
001 - CONTROL NUMBER
control field ABS68779
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 050228n2005 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u128903
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Benneyworth, R.
245 #2 - TITLE STATEMENT
Title A new construction
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2005
490 ## - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 154(3992) 27 January 2005, 400-403(4)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses changes to the Construction Industry Tax Deduction Scheme which was due for significant reform as long ago as November 2002. These are important alterations resulting in a brand new scheme which is starting in 2006. The changes include alterations to the system of payment when a subcontractor seeks exempt status. The contractor will no longer have to demonstrate exempt or taxable status to the contractor and instead this will be achieved by subcontractors seeking payment for construction work registering with the Inland Revenue. A new monthly return will also be required from contractors which will contain details of all payments made under the scheme. With a table of new scheme obligations and circumstances that are minor infringements.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BUILDING CONTRACTORS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SUBCONTRACTORS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE ACT 2004 PART III
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CONSTRUCTION INDUSTRY TAX DEDUCTION SCHEME
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 28/02/2005   ABS68779 128903-1001 06/08/2019 1 06/08/2019 Journal article