Taxing decisions (Record no. 65377)

MARC details
000 -LEADER
fixed length control field 01749cam a2200253 4500
001 - CONTROL NUMBER
control field ABS63244
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2000 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u109505
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Hitchin, R
245 ## - TITLE STATEMENT
Title Taxing decisions
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2000
490 ## - SERIES STATEMENT
Series statement Building Services Journal
Volume/sequential designation November 2000, 45-46(2)
520 ## - SUMMARY, ETC.
Summary, etc. Examines how the climate change levy and enhanced capital allowances will impact on the construction industry. The climate change levy will be paid by all UK businesses and public sector organisations via their energy bills, with notable exemptions and discounts. Energy savings will be generated by enhancing the economics of investment in energy efficiency, and encouraging participation in agreements to save energy. Businesses will be able to claim enhanced capital allowances on provision of plant and machinery, although equipment will need to satisfy energy efficiency criteria, and buildings cannot benefit from allowances. To start with, enhanced capital allowances will be available on: boilers; pipe insulation; lighting; combined heat and power; motors; variable speed drives; thermal screens; refrigeration. The criteria has been developed by DETR and full details are available on: www.eca.gov.uk. For further information about the climate change levy visit: http://www.environment.detr.gov.uk/climatechange/cclevyeea/index.htm. This abstract appeared in CSM January 2001 as ABS63244.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CLIMATE CHANGE LEVY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ENERGY EFFICIENCY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL ALLOWANCES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ENERGY TAXATION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CARBON DIOXIDE EMISSIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PLANT AND MACHINERY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CONSTRUCTION INDUSTRY
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
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 24/11/2000   ABS63244 109505-1001 06/08/2019 1 06/08/2019 Journal article