A different type of tax (Record no. 76332)

MARC details
000 -LEADER
fixed length control field 01062cab a2200193 4500
001 - CONTROL NUMBER
control field ##L132120
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 060111n2006 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u132120
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Dollar, Peta
245 02 - TITLE STATEMENT
Title A different type of tax
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2006
490 #0 - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0601) 7 January 2006, 94-95(2)
520 ## - SUMMARY, ETC.
Summary, etc. This "Mainly for students" article investigates Stamp Duty Land Tax (SDLT) which is neither a close nor even distant relative of Stamp Duty. SDLT is a tax charged on land transactions and payable by the purchaser of a chargeable interest. SDLT is payable on leases but not on tenancies at will and licences. However some tenancies at will or licences may in fact be leases. Describes how SDLT is payable both on the premium and the rent when a new lease is granted and points out some SDLT traps. Explains why understanding SDLT is important. Provides further reading.
590 ## - LOCAL NOTE (RLIN)
Local note IKA170106
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LANDLORD AND TENANT ACT 1954 PART II
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY 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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 11/01/2006   L132120 132120-1001 06/08/2019 1 06/08/2019 Journal article