| 000 | 00930cam a2200217 4500 | ||
|---|---|---|---|
| 001 | ABS62267 | ||
| 008 | 000000n2000 000 0 eng u | ||
| 035 | _a(Sirsi) u106295 | ||
| 245 | _aHeritage chattels - conditional exemption: variation of pre-31 July 1998 undertakings | ||
| 260 | _c2000 | ||
| 490 |
_aChristie's Bulletin for Professional Advisers _vfor professional advisers, supplement to Summer issue (LOAN) |
||
| 520 | _aSets out in full the latest letter from the Capital Taxes Office on the subject of public access to heritage assets on the register of conditionally exempt works of art. There is comment from Christie's set in the context of earlier guidance from the Inland Revenue. | ||
| 590 | _aABS | ||
| 650 | _aHERITAGE ASSETS | ||
| 650 | _aINHERITANCE TAX | ||
| 650 | _aCONDITIONAL EXEMPTION | ||
| 650 | _aWORKS OF ART | ||
| 650 | _aPUBLIC ACCESS | ||
| 690 |
_aArts and antiques _96217 |
||
| 942 | _n0 | ||
| 999 |
_c63659 _d63659 |
||