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Modern regime

By: Series: Taxation ; 150(3895) 20 February 2003, 492-494(3) | Taxation ; 150(3896) 27 February 2003, 521-523(3)Publication details: 2003Subject(s): Summary: Discusses the draft legislation implementing the Inland Revenue's (IR) plans to modernise stamp duty. This first article outlines the main charging aspects of the legislation. The second article examines the administrative aspects, such as notification and collection of tax. The draft legislation together with a set of explanatory notes can be found respectively at www.inlandrevenue.gov.uk/consult_nnew/clauses_and_ schedules.pdf and www.inlandrevenue.gov.uk/consult_new/explanatory_n otes.pdf.

Discusses the draft legislation implementing the Inland Revenue's (IR) plans to modernise stamp duty. This first article outlines the main charging aspects of the legislation. The second article examines the administrative aspects, such as notification and collection of tax. The draft legislation together with a set of explanatory notes can be found respectively at www.inlandrevenue.gov.uk/consult_nnew/clauses_and_ schedules.pdf and www.inlandrevenue.gov.uk/consult_new/explanatory_n otes.pdf.