Milk quotas: legal and taxation implications (Record no. 7685)

MARC details
000 -LEADER
fixed length control field 00895cab a2200205 4500
001 - CONTROL NUMBER
control field ABS38696
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1988 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u12016
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Hill, S.
245 ## - TITLE STATEMENT
Title Milk quotas: legal and taxation implications
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1988
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Law Society`s Gazette
Volume/sequential designation 85(3) 20 January 1988, 19-20(2)
520 ## - SUMMARY, ETC.
Summary, etc. Examines the treatment for tax purposes of payments received for quota transfer , whether CGT is payable on the disposal of an asset, and the payment of VAT . Also looks at difficulties which can arise with quota where there has been a mortgage of land in favour of a bank, the position of quota in connection with the sale or purchase of a dairy farm, and the effect of quota on grazing agreements .
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element MILK QUOTAS
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element RURAL PRACTICE
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN)
c (OCLC) 04/03/1997
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 14/09/1999   ABS38696 12016-1001 06/08/2019 1 06/08/2019 Journal article