Stamp considerations (Record no. 70466)

MARC details
000 -LEADER
fixed length control field 01687cam a2200253 4500
001 - CONTROL NUMBER
control field ABS65575
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 020612n2002 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u118385
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Rodrigues, M
245 ## - TITLE STATEMENT
Title Stamp considerations
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2002
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0217) 27 April 2002, 151(1)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses the effect the stamp duty measure announced in the Budget will have on the property industry. Continuing with earlier government policy, the Budget has closed several major loopholes in the stamp duty and extended stamp duty relief for disadvantaged areas. Government policy on stamp duty means mitigation schemes - property purchase agreements, Finance Act 1986 s76 and intergroup company stamp duty relief - will no longer be available. The penalty regime has also been extended to include property documents executed outside the UK. Other mitigation schemes will be targeted in the Finance Act 2003. Subject to EU approval over state aid, stamp duty will be abolished for all non-residential property in disadvantaged areas but residential and non-residential property will need to be defined. The aim of stamp duty abolition is to encourage urban regeneration but rather than collaboration with government there may be conflict if government maintains the current high-value property rate in non-disadvantaged aeas and attacks on mitigation schemes.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
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 BUDGET 2002
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE BILL 2003
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX EXEMPTIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element URBAN REGENERATION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element NON-RESIDENTIAL PROPERTY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY TRANSACTIONS
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 12/06/2002   ABS65575 118385-1001 06/08/2019 1 06/08/2019 Journal article