Switching onto a new tax relief (Record no. 83544)

MARC details
000 -LEADER
fixed length control field 00945cab a22001935a 4500
001 - CONTROL NUMBER
control field L154227
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 111103e20111029xxk 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u154227
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
110 2# - MAIN ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element Selby, Marc
245 00 - TITLE STATEMENT
Title Switching onto a new tax relief
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2011
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (1143) 29 October 2011, 102(1)
520 ## - SUMMARY, ETC.
Summary, etc. Describes a new stamp duty land tax relief that has been introduced in the Finance Act 2011. This applies to transactions with an effective date on or after 19 July 2011 in which two or more dwellings are acquired. The rate is determined using the average price of each dwelling rather than the total. Athough guidance on the new rules has been published certain important questions remain unanswered such as a lack of definition for a "single dwelling".
590 ## - LOCAL NOTE (RLIN)
Local note KA
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name United Kingdom
Chronological subdivision
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY TAXATION-STAMP DUTY LAND TAX
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 03/11/2011   L154227 154227-1001 06/08/2019 1 06/08/2019 Journal article