Defusing the bomb (Record no. 80264)

MARC details
000 -LEADER
fixed length control field 01168cab a22002295a 4500
001 - CONTROL NUMBER
control field L143764
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 080529e20080524xxk f 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u143764
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Legg, Jonathan
245 00 - TITLE STATEMENT
Title Defusing the bomb
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2008
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0820) 24 May 2008, 126-128(3)
520 ## - SUMMARY, ETC.
Summary, etc. Considers changes in the rules governing Stamp Duty Land Tax (SDLT). The Finance Act 2007 ruled that any change in the income-sharing structure within a partnership constituted the transfer of an interest to a property investment partnership. This caused many partnerships to pay SDLT twice on the same property. It is proposed that the Finance Bill 2008 exempt a number of transactions from these rules, including gifts. Also reports on changes to a number of problems inherent in the SDLT relief available regarding property transferred between associated companies, known as group relief.
590 ## - LOCAL NOTE (RLIN)
Local note KA
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE BILL 2008
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE ACT 2003 SCHED 15
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE ACT 2007
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name England and Wales
Chronological subdivision 1543-
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 29/05/2008   L143764 143764-1001 06/08/2019 1 06/08/2019 Journal article