REIT on (Record no. 76381)

MARC details
000 -LEADER
fixed length control field 01144cab a2200181 4500
001 - CONTROL NUMBER
control field ##L132264
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 060123n2006 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u132264
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Sharma, Hira
245 00 - TITLE STATEMENT
Title REIT on
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2006
490 #0 - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 156(4041) 19 January 2006, 391-394(4)
520 ## - SUMMARY, ETC.
Summary, etc. Reviews the draft legislation recently issued by HMRC governing the introduction of a UK real estate investment trust (L131946). REIT is highly successful medium for real estate investment in North America, and although it is only just emerging in Europe, there are hopes that in time its model will develop into the global standard for property investment. It is anticipated that this in turn will open up real estate markets to a broader community of investor and a wider spectrum of real estate asset class. The article provides some guidance notes relating to its benefits, taxation of activities and investors, qualifying conditions and how to be elected into the regime.
590 ## - LOCAL NOTE (RLIN)
Local note IKA310106
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY FINANCE AND INVESTMENT-REAL ESTATE INVESTMENT TRUSTS
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 23/01/2006   L132264 132264-1001 06/08/2019 1 06/08/2019 Journal article