More frequent revaluations needed (Record no. 81630)

MARC details
000 -LEADER
fixed length control field 01066cab a22001935a 4500
001 - CONTROL NUMBER
control field L147750
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090612e20090523xxk f 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u147750
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Partridge, Charles
245 00 - TITLE STATEMENT
Title More frequent revaluations needed
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2009
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0920) 23 May 2009, 94-96(3)
520 ## - SUMMARY, ETC.
Summary, etc. Explains the purpose behind the revaluation of Uniform Business Rates (UBR). This concerns the adjustment of liability in order to reflect the changing ability of an occupier to pay the tax. Changes in the ability to pay are reflected in changes in the rental value of property. Revaluations are currently carried out every five years. Suggests more regular revaluations such as every three years. Comments on Sir Terry Leahy's address to the British Council of Shopping Centres made in November 2008 to postpone the 2010 revaluation. See L147765 for arguments against the 2010 Revalution.
590 ## - LOCAL NOTE (RLIN)
Local note KA
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-TAXATION
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 12/06/2009   L147750 147750-1001 06/08/2019 1 06/08/2019 Journal article