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Loophole closed

Series: Estates Gazette ; (0020) 20 May 2000, 44(1)Publication details: 2000Subject(s): Summary: Government has closed a loophole which would allow property owners to reclaim stamp duty. The Finance Bill contains a provision stating that for stamp duty purposes, the date of a contract should be when the option to buy or sell a property is exercised rather than when it is granted. The new legislation will cover all transactions since the March 2000 budget.
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Item type Current library Copy number Status Barcode
News article London News article 1 Available 106093-1001

Government has closed a loophole which would allow property owners to reclaim stamp duty. The Finance Bill contains a provision stating that for stamp duty purposes, the date of a contract should be when the option to buy or sell a property is exercised rather than when it is granted. The new legislation will cover all transactions since the March 2000 budget.