Preparing for VAT on construction (Record no. 9576)

MARC details
000 -LEADER
fixed length control field 00714cab a2200205 4500
001 - CONTROL NUMBER
control field ABS39146
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1988 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u14674
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Butler, R.
245 ## - TITLE STATEMENT
Title Preparing for VAT on construction
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1988
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Director
Volume/sequential designation 41(10) April 1988, 35(1)
520 ## - SUMMARY, ETC.
Summary, etc. There is reason to believe that construction of new commercial buildings will become liable to VAT in the near future after the recent EC `s case against the UK government over VAT zero rating . This article looks at ways in which this could be introduced.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element NEW BUILD
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN)
c (OCLC) 04/03/1997
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 14/09/1999   ABS39146 14674-1001 06/08/2019 1 06/08/2019 Journal article