Loophole closed (Record no. 63557)

MARC details
000 -LEADER
fixed length control field 00825cam a2200193 4500
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2000 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u106093
245 ## - TITLE STATEMENT
Title Loophole closed
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2000
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0020) 20 May 2000, 44(1)
520 ## - SUMMARY, ETC.
Summary, etc. Government has closed a loophole which would allow property owners to reclaim stamp duty. The Finance Bill contains a provision stating that for stamp duty purposes, the date of a contract should be when the option to buy or sell a property is exercised rather than when it is granted. The new legislation will cover all transactions since the March 2000 budget.
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 PROPERTY TRANSACTIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE BILL
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EXCHANGE OF CONTRACTS
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London News article 24/05/2000   106093-1001 06/08/2019 1 06/08/2019 News article