000 00825cam a2200193 4500
008 000000n2000 000 0 eng u
035 _a(Sirsi) u106093
245 _aLoophole closed
260 _c2000
490 _aEstates Gazette
_v(0020) 20 May 2000, 44(1)
520 _aGovernment 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.
590 _aWB
650 _aSTAMP DUTY
650 _aPROPERTY TRANSACTIONS
650 _aFINANCE BILL
650 _aEXCHANGE OF CONTRACTS
690 _aTAXATION
942 _n0
999 _c63557
_d63557