Stamp duty land tax - update (Record no. 75415)

MARC details
000 -LEADER
fixed length control field 01639cab a2200253 4500
001 - CONTROL NUMBER
control field L130044
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 050617n2005 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u130044
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Finn, Sean
245 ## - TITLE STATEMENT
Title Stamp duty land tax - update
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2005
490 ## - SERIES STATEMENT
Series statement New Law Journal
Volume/sequential designation 155(7180) 10 June 2005, 904-905(2)
520 ## - SUMMARY, ETC.
Summary, etc. Explains the main changes in the Stamp Duty Land Tax (SDLT) regime contained in the Finance Act 2005 and the Finance Bill introduced to the House of Commons on the 26 May 2005. Focuses on: the withdrawal of disadvantaged areas relief; on measures to block the use of avoidance schemes that exploit group relief or acquisition relief to enable land to be transferred out of a group without paying SDLT; and the provisions in the May Bill for a general anti-avoidance rule in relation to SDLT group relief and acquisition relief. Discusses further SDLT acquisition relief; disclosure rules; the increased threshold for residential transactions; and changes in the treatment of nominee lease structures with the nominee being considered as principal in relation to the grant of the lease.
590 ## - LOCAL NOTE (RLIN)
Local note IKA210605
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element STAMP DUTY LAND TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE ACT 2005
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE BILL
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY TAXATION-STAMP DUTY
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name East, Elizabeth
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.opsi.gov.uk/acts/acts2005/20050007.htm">https://www.opsi.gov.uk/acts/acts2005/20050007.htm</a>
Public note View the Finance Act 2005 at www.opsi.gov.ukƯ
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.publications.parliament.uk/pa/cm200506/cmbills/008/2006008.pdf">https://www.publications.parliament.uk/pa/cm200506/cmbills/008/2006008.pdf</a>
Public note View the Finance Bill free of charge at www.parliament.ukƯ
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 17/06/2005   L130044 130044-1001 06/08/2019 1 06/08/2019 Journal article