Capital allowance changes mean yet more complexity (Record no. 80311)

MARC details
000 -LEADER
fixed length control field 01002cab a22002295a 4500
001 - CONTROL NUMBER
control field L143927
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 080606s2008 xxk f 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u143927
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Oliver, Alun
245 00 - TITLE STATEMENT
Title Capital allowance changes mean yet more complexity
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2008
490 ## - SERIES STATEMENT
Series statement Property Forecast
Volume/sequential designation 11(5) May 2008, 14-15(2)
520 ## - SUMMARY, ETC.
Summary, etc. Sets out the main changes in the capital allowances regime as it applies to property following the UK Budget in March 2008. Explains that, instead of tax simplification, the main impact on capital allowances has been to introduce more categories of differing rates of relief. Comments on the proposals for brownfield tax incentives.
590 ## - LOCAL NOTE (RLIN)
Local note KA
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAXATION OF CHARGEABLE GAINS ACT 1992
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL GAINS TAX
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INTEGRAL FEATURE ALLOWANCES
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name England and Wales
Chronological subdivision 1543-
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 06/06/2008   L143927 143927-1001 06/08/2019 1 06/08/2019 Journal article