Brown's stamp on duty (Record no. 72566)

MARC details
000 -LEADER
fixed length control field 01186cam a2200241 4500
001 - CONTROL NUMBER
control field ABS66652
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 030429n2003 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u122117
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Evans, J.
245 ## - TITLE STATEMENT
Title Brown's stamp on duty
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2003
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0316) 19 April 2003, 99(1)
520 ## - SUMMARY, ETC.
Summary, etc. Explains the issues behind government's continued reform of stamp duty. Aiming to 'close loopholes, remove distortions and enhance the industry's contribution to economic growth, development and regeneration', government proposes to bring stamp duty on new leases in line with freehold transfer charges; the lease duty may be replaced with a single 1% charge on the Net Present Value of rental payments. The modernised stamp duty regime will apply from December 2003 with wide exemptions for sales and leases in disadvantaged areas. The industry will be relieved that rates are to be frozen.
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 STAMP DUTY REFORM
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 STAMP DUTY EXEMPTIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY-COMMERCIAL PROPERTY
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 29/04/2003   ABS66652 122117-1001 06/08/2019 1 06/08/2019 Journal article