What's new? (Record no. 75782)
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| 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 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date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 |