Contractual duties (Record no. 71245)

MARC details
000 -LEADER
fixed length control field 00928cam a2200205 4500
001 - CONTROL NUMBER
control field ABS65995
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 020927n2002 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u119875
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Rodrigues, M
245 ## - TITLE STATEMENT
Title Contractual duties
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2002
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0231) 3 August 2002, 93(1)
520 ## - SUMMARY, ETC.
Summary, etc. Argues that although the Finance Act 2000 attacks anti-avoidance, the Revenue should not utilise the act for accelerating stamp duty liability. Points out that property contracts may be liable to stamp duty if the price exceeds £10m and completion does not take place within 90 days, or longer if the Revenue thinks reasonable. The Revenue has established the Stamp Taxes Contracts Unit to deal with applications for extending the 90-day period.
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 FINANCE ACT 2002
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY 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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 27/09/2002   ABS65995 119875-1001 06/08/2019 1 06/08/2019 Journal article