Modernising the taxation of property (Record no. 72475)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01353cam a2200229 4500 |
| 001 - CONTROL NUMBER | |
| control field | WB3914-06 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 030410n2003 000 0 eng u |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Sirsi) u121946 |
| 245 ## - TITLE STATEMENT | |
| Title | Modernising the taxation of property |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2003 |
| 490 ## - SERIES STATEMENT | |
| Series statement | HM Treasury Press Release |
| Volume/sequential designation | (PN 05) 9 April 2003 (5) |
| 490 ## - SERIES STATEMENT | |
| Series statement | RICS Press Release |
| Volume/sequential designation | (pr029) 10 April 2003 (2) |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The chancellor's 2003 budget introduces a package of reforms to modernise the tax treatment of property. Key measures include: frozen stamp duty levels on business property purchases, a zero-rated stamp duty threshold of £150 000 for commercial property transfers and leases, replacing the existing charge to leases with a single 1% charge on the net present value of rental payments and the de-coupling of stamp duty for residential and commercial property. Full budget report available at www.hm-treasury.gov.uk/budget/bud_bud03/budget_report/bud_bud03_repindex.cfm. www.hm-treasury.gov.uk/budget/bud_bud03/press_notices/bud_bud03_press05.cfm www.rics.org/ricscms/bin/show?class=PressRelease&template=/includes/showpr.html&id=897 |
| 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 TAXATION |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | COMMERCIAL LEASES |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | BUDGET |
| 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 | PROPERTY-COMMERCIAL PROPERTY |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Suppress in OPAC | 0 |
| 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 | 10/04/2003 | WB3914-06 | 121946-1001 | 06/08/2019 | 1 | 06/08/2019 | News article |