Machinery to apportion (Record no. 79562)

MARC details
000 -LEADER
fixed length control field 01110cab a22002175a 4500
001 - CONTROL NUMBER
control field L141660
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 071211e20071208xxk f 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u141660
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Cass, Miranda
245 00 - TITLE STATEMENT
Title Machinery to apportion
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2007
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0749) 8 December 2007, 94-96(3)
520 ## - SUMMARY, ETC.
Summary, etc. Examines planning techniques which can be used and pitfalls which must be avoided when performing commercial property transactions. Summarises the changes to capital allowances introduced by this year's Budget. Outlines common methods of managing capital allowances when property is sold. Details joint elections under section 198 of the Capital Allowances Act 2001, and apportionment under section 562. Explains the relevance of capital allowances to the decision whether to sell freehold interest or grant long leasehold.
590 ## - LOCAL NOTE (RLIN)
Local note KA
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL ALLOWANCES ACT 2001
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-PROPERTY TAXATION-PROPERTY TAX ALLOWANCES-CAPITAL ALLOWANCES
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Chapper, Jonathan
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 11/12/2007   L141660 141660-1001 06/08/2019 1 06/08/2019 Journal article