Moving up a gear (Record no. 84650)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00919cab a22002055a 4500 |
| 001 - CONTROL NUMBER | |
| control field | L158670 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 150602e20150509xxk 000 0 eng d |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Sirsi) u158670 |
| 041 0# - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Oliver, Laura |
| 245 00 - TITLE STATEMENT | |
| Title | Moving up a gear |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2015 |
| 490 ## - SERIES STATEMENT | |
| Series statement | Estates Gazette |
| Volume/sequential designation | (1518) 9 May 2015, 82-84(3) |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Argues that landlords and tenants should ensure the tax consequences of lease re-gearing should be considered before entering into any arrangements. Lease re-gearing means that the term of an existing lease are restructured or varied by mutual agreement. This can be because leases negotiated and put in place in less certain economic times may need to be adapted to better fit a healthier business or a change in occupational needs. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | KA |
| 651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME | |
| Geographic name | United Kingdom |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Landlord and tenant |
| 9 (RLIN) | 6252 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Hyde, Christopher |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Suppress in OPAC | 0 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date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 | 02/06/2015 | L158670 | 158670-1001 | 06/08/2019 | 1 | 06/08/2019 | Journal article |