000 01179cam a2200265 4500
001 ABS67966
008 040617n2004 000 0 eng u
035 _a(Sirsi) u126503
100 _aTurner, L.
245 _aHow to even out the shock
260 _c2004
490 _aEstates Gazette
_v(0421) 22 May 2004, 148(1)
520 _aAnalyses the issues surrounding the transitional relief arrangements for the rating revaluation 2005 prior to the ODPM announcement of the proposed scheme this summer. The scheme will have to be self-financing, will unwind by the end of the period and many companies will be paying a supplement for small business rate relief. Concludes that government support in the early years of the scheme is vital and that a balance must be stuck between protection for some business and the cost of this to other businesses.
590 _aABS
590 _aABS
650 _aLOCAL GOVERNMENT ACT 2003
650 _aRATING REVALUATION 2005
650 _aCLAWBACKS
650 _aRATE RELIEF
650 _aTRANSITIONAL RELIEF
650 _aUNIFORM BUSINESS RATES
650 _aAPPEALS
690 _aRATING AND LOCAL TAXATION
942 _n0
999 _c117538
_d117538