What's new? (Record no. 75782)

MARC details
000 -LEADER
fixed length control field 00702cab a2200181 4500
001 - CONTROL NUMBER
control field L130728
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 050826n2005 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u130728
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Jenkins, Derek
245 0# - TITLE STATEMENT
Title What's new?
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2005
490 ## - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 155(4022) 25 August 2005, 580-582 (3)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses planned changes to the tax treatment of plant and machinery. Looks at funding leases, both short and long, and special rules and where they apply. HMRC aim is that tax ownership should be conferred on the leasee. HMRC consultation can be viewed at www.hmrc.gov.uk.
590 ## - LOCAL NOTE (RLIN)
Local note IKA300805
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY 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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 26/08/2005   L130728 130728-1001 06/08/2019 1 06/08/2019 Journal article