Allowable turns into prohibited (Record no. 76466)

MARC details
000 -LEADER
fixed length control field 01082cab a2200205 4500
001 - CONTROL NUMBER
control field ##L132474
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 060213n2006 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u132474
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Brecker, Nick
245 00 - TITLE STATEMENT
Title Allowable turns into prohibited
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2006
490 #0 - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0605) 4 February 2006, 270(1)
520 ## - SUMMARY, ETC.
Summary, etc. Reports on the decision in the December pre-Budget statement to remove all tax advantages for personal property such as holiday homes or buy-to-let residential properties bought through self-invested pension funds (SIPPs). Warns that large tax clawbacks await those who purchase residential property through SIPPs and that SIPPs will be restricted to a borrowing maximum of 50% of pre-borrowing fund value. It is however still possible to buy business property using a SIPP. Advises considering property funds as an alternative SIPPinvestment.
590 ## - LOCAL NOTE (RLIN)
Local note IKA140206
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE ACT 2004 S157
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE ACT 2004 S242
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY FINANCE AND INVESTMENT
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 13/02/2006   L132474 132474-1001 06/08/2019 1 06/08/2019 Journal article