000 01220cam a2200229 4500
001 WB4025-23
008 040630n2004 000 0 eng u
035 _a(Sirsi) u126632
245 _aStamp duty land tax exemptions
260 _c2004
490 _aRICS News Service
_v23 June 2004 (2)
520 _aThe Inland Revenue has published a statement of practice for applying stamp duty land tax exemptions in defined disadvantaged areas. It includes a tool for deciding whether properties qualify for the relief depending on whether they are residential or not. It has also announced that the special arrangements allowed for the introduction of the tax will cease from 19 July 2004 and then the statutory period of 30 days for returning land transaction returns will be enforced. The statement of practice is available at http://www.inlandrevenue.gov.uk/so/sp1_2004.htm. http://www.rics.org/ricscms/bin/show?class=News&te mplate=/includes/shownews.html&id=9300&faculty=RIC S.
590 _aWB
590 _aWB
650 _aLAND TRANSACTION RETURNS
650 _aTAX RELIEF
650 _aEXEMPTIONS
650 _aDISADVANTAGED AREAS
650 _aSTAMP DUTY LAND TAX
690 _aTAXATION
942 _n0
999 _c117611
_d117611