How SIPP volte-face left us with GDCVs (Record no. 77174)

MARC details
000 -LEADER
fixed length control field 00938cab a2200193 4500
001 - CONTROL NUMBER
control field ##L133720
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 060605n2006 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u133720
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Fletcher, Ian
245 00 - TITLE STATEMENT
Title How SIPP volte-face left us with GDCVs
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2006
490 #0 - SERIES STATEMENT
Series statement Property Forecast
Volume/sequential designation 9(5) May 2006, 4-5(2)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses HM Treasury's reversal of its decision that residential property is eligible for Self-Invested Personal Pensions. Reviews the new proposition of the Genuinely Diverse Commercial Vehicle (GDCV). Outlines the qualifying conditions for GDCVs. Points out that the burden of proof that a fund provides no non-pension benefit rests on the vehicles, and mentions the problems this may cause.
590 ## - LOCAL NOTE (RLIN)
Local note IKA060606
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SELF-INVESTED PERSONAL PENSIONS
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-RESIDENTIAL PROPERTY-RESIDENTIAL 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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 05/06/2006   L133720 133720-1001 06/08/2019 1 06/08/2019 Journal article