Capital allowances for fixtures (Record no. 84112)

MARC details
000 -LEADER
fixed length control field 00922cab a22002055a 4500
001 - CONTROL NUMBER
control field L156670
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 120619e2012 xxk 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u156670
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Dowers, Steven
245 00 - TITLE STATEMENT
Title Capital allowances for fixtures
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2012
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (1224) 16 June 2012, 80-81(2)
520 ## - SUMMARY, ETC.
Summary, etc. This "Mainly for Students" article explains new procedures which came into force for claiming capital allowances for fixtures against corporation and income tax with effect from April 2012. Outlines transitional arrangements. Qualifiying fixtures for capital allowances include integral ones which attract relief at 8% and plant and machinery at 18%. Relief is given on a pooled basis rather than being treated individually.
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 Finance and taxation
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Harryman, Mark
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 19/06/2012   L156670 156670-1001 06/08/2019 1 06/08/2019 Journal article