A duty to stamp (Record no. 72155)

MARC details
000 -LEADER
fixed length control field 01059cam a2200205 4500
001 - CONTROL NUMBER
control field ABS66481
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 030226n2002 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u121428
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Evans, J.
245 #2 - TITLE STATEMENT
Title A duty to stamp
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2002
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0250) 14 December 2002, 109(1)
520 ## - SUMMARY, ETC.
Summary, etc. Examines draft legislation on the new stamp duty regime and the issues involved in introducing a fairer system. The new stamp duty will be chargeable on transactions rather than be restricted to documents and purchasers will be responsible for notifying and paying any duty; paying stamp duty will become compulsory rather than a 'voluntary' tax. Focuses on the transactions that will be subject to this new tax. Concludes that it will be easier to assess the effect of the tax on the commercial property market once the remaining draft legislation has been published.
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 COMMERCIAL PROPERTY TRANSACTIONS
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Rodrigues, M.
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 26/02/2003   ABS66481 121428-1001 06/08/2019 1 06/08/2019 Journal article