Closing stamp duty loophole (Record no. 61856)

MARC details
000 -LEADER
fixed length control field 00861cam a2200205 4500
001 - CONTROL NUMBER
control field WB3547-45
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n1999 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u102953
245 ## - TITLE STATEMENT
Title Closing stamp duty loophole
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1999
490 ## - SERIES STATEMENT
Series statement Property Week
Volume/sequential designation 64(46) 26 November 1999, 5(1)
520 ## - SUMMARY, ETC.
Summary, etc. Government is planning to close a loophole in the current stamp duty system in which specially created corporate tax vehicles can be used to avoid the 3.5% levy. A vendor can set the vehicle to hold the property for sale, and then sell shares in the company, subject to only 0.5% tax. It may not be possible however to regulate for such vehicles which are registered overseas.
590 ## - LOCAL NOTE (RLIN)
Local note WB
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element STAMP DUTY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LOOPHOLES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY-COMMERCIAL PROPERTY
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 News article 01/12/1999   WB3547-45 102953-1001 06/08/2019 1 06/08/2019 News article