IBAs-RIP (Record no. 79686)

MARC details
000 -LEADER
fixed length control field 00892cab a22001935a 4500
001 - CONTROL NUMBER
control field L141983
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 080117e20071220xxkad f s 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u141983
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Sanger, Christopher
245 00 - TITLE STATEMENT
Title IBAs-RIP
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2007
490 #0 - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 160(4138) 20 December 2007, 657-660(4)
520 ## - SUMMARY, ETC.
Summary, etc. Examines the policy rationale behind the abolition of industrial business allowances (IBA). Argues that this is more significant than the abolition of capital gains tax taper relief and that this will place a burden on some sectors. Considers the likely impact and suggests that abolishing IBAs will create uncertainty for investors. Recommends a grandfathering provision for existing assets.
590 ## - LOCAL NOTE (RLIN)
Local note KA
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
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 17/01/2008   L141983 141983-1001 06/08/2019 1 06/08/2019 Journal article