000 00778cab a2200229 4500
001 ABS56231
008 090401t1996 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u22082
041 _aeng
245 _aLM Tenancies 1 plc v IRC
260 _c1996
350 _a0
490 _aEstates Gazette
_v[1996] 46 EG 155-157(3) (16/11/96)
520 _aChD 21 June 1996. Held, stamp duty was chargeable on an `ad valorem` basis on commercial premises which had premiums calculated by a formula designed to minimise stamp duty.
650 _aPROPERTY-COMMERCIAL PROPERTY
650 _aPROPERTY-LEASEHOLD PROPERTY
650 _aSTAMP ACT 1891 S13
650 _aSTAMP DUTY
690 _aLANDLORD AND TENANT-CASE LAW-BUSINESS TENANCIES
942 _n0
948 _c04/03/1997
999 _c14788
_d14788