Increasing the boundary (Record no. 81895)

MARC details
000 -LEADER
fixed length control field 01437cab a22002775a 4500
001 - CONTROL NUMBER
control field L148587
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 091006e20090924xxk f 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u148587
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Lang, Penelope
245 00 - TITLE STATEMENT
Title Increasing the boundary
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2009
520 ## - SUMMARY, ETC.
Summary, etc. Since 22 April 2009 agricultural property relief (APR) has applied across the European Economic Area (EEA). APR is the only relief which can provide relief for dwelling houses and as well to landowners who are letting their property. Tests regarding the qualification of houses occupied for the purposes of agriculture have become more stringent in recent years. Examines both restricted relief and extended relief. Concludes that the preservation and extension of APR to the whole EEA is of considerable advantage.
590 ## - LOCAL NOTE (RLIN)
Local note KA
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INHERITANCE TAX ACT S115(4)
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INHERITANCE TAX ACT S115(5)
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element WHEATLEY AND ANOTHER (EXECUTORS OF WHEATLEY DECEASED) v INLAND REVENUE COMMISSIONERS
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ANTROBUS'S PERSONAL REPRESENTATIVE V TWIDDY (INLAND REVENUE CAPITAL TAXES)
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INLAND REVENUE COMMISSIONERS V WHITEFORD
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element KORNER V INLAND REVENUE COMMISSIONERS
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE ACT 2009 S122
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL GAINS TAX ACT 1992 SCHED 7
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-RURAL AND NATURAL ASSETS-RURAL AND NATURAL ASSET 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 06/10/2009   L148587 148587-1001 06/08/2019 1 06/08/2019 Journal article