Changes to how we value some non-domestic properties with more than one occupier (Record no. 84867)

MARC details
000 -LEADER
fixed length control field 01121cab a22002175a 4500
001 - CONTROL NUMBER
control field L159327
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 160815e2016 xxk 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u159327
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
110 2# - MAIN ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element Valuation Office Agency
9 (RLIN) 3141
245 00 - TITLE STATEMENT
Title Changes to how we value some non-domestic properties with more than one occupier
Medium [electronic resource]
490 ## - SERIES STATEMENT
Series statement VOA News Story, 8 August 2016
520 ## - SUMMARY, ETC.
Summary, etc. The Valuation Office Agency has revised its guidance on valuing properties where occupiers use two or more separated spaces within a building. Different areas of the same building (which are accessed through communal areas) are now assessed as separate premises for business rates purposes following the Woolway (VO) v Mazars 2015 [UKSC] 53 decision.
590 ## - LOCAL NOTE (RLIN)
Local note KA
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element WOOLWAY (V0) V MAZARS
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 Finance and taxation
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element Valuation
9 (RLIN) 6273
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.gov.uk/government/news/changes-to-how-we-value-some-non-domestic-properties-with-more-than-one-occupier">https://www.gov.uk/government/news/changes-to-how-we-value-some-non-domestic-properties-with-more-than-one-occupier</a>
Public note View this item free of charge at www.gov.uk
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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     Virtual Virtual Online 15/08/2016   ONLINE PUBLICATION 159327-2001 06/08/2019 1 06/08/2019 Journal article