Stamping out the complexities (Record no. 77941)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01423cab a2200205 4500 |
| 001 - CONTROL NUMBER | |
| control field | ##L135574 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 061108n2006 000 0 eng u |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Sirsi) u135574 |
| 041 0# - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Callaghan, Michael |
| 245 00 - TITLE STATEMENT | |
| Title | Stamping out the complexities |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2006 |
| 490 #0 - SERIES STATEMENT | |
| Series statement | Estates Gazette |
| Volume/sequential designation | (0641) 14 October 2006, 219(1) |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Considers how effective the revisions in the Finance Act 2006 (L134404) aimed at simplifying the SDLT rules will be. Presents the key changes: increasing the residential threshold, alternative financing (Islamic financing), unit trust seeding relief and the simplification of SDLT treatment of renewal of leases. The new provisions will take effect from royal assent. Also discusses changes in respect of the effect on rent (with effect from royal assent) and abnormal increase in rent (with effect from royal assent but not relevant to 2008). Mentions additional changes to what is and what is not a chargeable consideration in specific areas made by the Stamp Duty Land Tax (Amendment to the Finance Act 2003) Regulations 2006 (L135483). |
| 650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | FINANCE ACT 2006 |
| 650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | STAMP DUTY LAND TAX (AMENDMENT TO THE FINANCE ACT 2003) REGULATIONS 2006 |
| 651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME | |
| -- | http://194.154.180.3/uhtbin/cgisirsi.exe/0/0/1/117/X/ |
| Geographic subdivision | Complete an order form to purchase a photocopy of the article... |
| 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 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date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 | 08/11/2006 | L135574 | 135574-1001 | 06/08/2019 | 1 | 06/08/2019 | Journal article |