Taxing decisions (Record no. 65377)
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000 -LEADER | |
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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 |
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 |
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Dewey Decimal Classification | London | London | Journal article | 24/11/2000 | ABS63244 | 109505-1001 | 06/08/2019 | 1 | 06/08/2019 | Journal article |