MARC details
| 000 -LEADER |
| fixed length control field |
00870cab a2200241 4500 |
| 001 - CONTROL NUMBER |
| control field |
WB3301-01 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
| fixed length control field |
090401t1996 xxu||||| |||| 00| 0 eng d |
| 035 ## - SYSTEM CONTROL NUMBER |
| System control number |
(Sirsi) u12688 |
| 041 ## - LANGUAGE CODE |
| Language code of text/sound track or separate title |
eng |
| 245 ## - TITLE STATEMENT |
| Title |
Tax reports |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
| Date of publication, distribution, etc. |
1996 |
| 350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE] |
| Price |
0 |
| 490 ## - SERIES STATEMENT |
| Series statement |
Times |
| Volume/sequential designation |
27 December 1996, 2(1) |
| 520 ## - SUMMARY, ETC. |
| Summary, etc. |
"Fawcett (Inspector of Taxes) v Lancaster Farmers Auction Mart Co Ltd and another", CA 4 December 1996. The reporting requirements laid down in the Taxes Management Act 1970 s13, applied to an auctioneer who received the proceeds of sales made in the course of trading by his clients. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
| Topical term or geographic name entry element |
AUCTIONEERS |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
| Topical term or geographic name entry element |
FAWCETT V LANCASTER FARMERS AUCTION MART AND ANOTHER |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
| Topical term or geographic name entry element |
TAX REPORTS |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
| Topical term or geographic name entry element |
TAXES MANAGEMENT ACT 1970 S13 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) |
| Topical term or geographic name as entry element |
Auctioneering |
| 9 (RLIN) |
6218 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) |
| Topical term or geographic name as entry element |
TAXATION |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
| Suppress in OPAC |
0 |
| 948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN) |
| c (OCLC) |
04/03/1997 |