The difference between a reserve fund and a surplus fund (Record no. 78981)

MARC details
000 -LEADER
fixed length control field 01240cab a22002175a 4500
001 - CONTROL NUMBER
control field L138754
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 070709s2007 xxk f 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u138754
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Webb, Phil
245 04 - TITLE STATEMENT
Title The difference between a reserve fund and a surplus fund
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2007
490 ## - SERIES STATEMENT
Series statement Lovells Real Estate Quarterly
Volume/sequential designation June 2007, 8-9(2)
520 ## - SUMMARY, ETC.
Summary, etc. Highlights a recent legal case which examined the ownership of an accrued excess paid on annual service charges. The question was whether the excess remained the property of the tenant or should be treated as a reserve fund held by the landlord. It was found that although reserve funds will belong to the landlord and not be returned to the tenant, surplus service charge should be paid back. This was in the case of no specific lease terms stating otherwise. Makes reference to the RICS Code of Practice on service charges.
590 ## - LOCAL NOTE (RLIN)
Local note KA
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BROWN'S OPERATING SYSTEM SERVICES LTD V SOUTHWARK ROMAN CATHOLIC DIOCESAN CORPORATION
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SECRETARY OF STATE FOR THE ENVIRONMENT V POSSFUND
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name United Kingdom
Chronological subdivision
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-COMMERCIAL PROPERTY-COMMERCIAL LANDLORD AND TENANT-COMMERCIAL LEASES
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 09/07/2007   L138754 138754-1001 06/08/2019 1 06/08/2019 Journal article