000			00971cam a2200241 4500
001			ABS64839
008			011126n2001 000 0 eng u
035			_a(Sirsi) u115726
100			_aNock, R.
245			_aWho pays the piper? - I
260			_c2001
490			_aTaxation _v147(3824) 13 September 2001, 600-602(3)
520			_aThis first article in a 3-part series disccusses the new compliance regime for stamp duty. Outlines the pitfalls in the new regime. Also looks at the Finance Act 1999 and the 2 main changes it made to the compliance regime: late stamping penalty - the restructuring of the late presentation penalties, and late payment interest - the introduction of the late payment interest charge.
590			_aABS
650			_aSTAMP DUTY
650			_aLATE PRESENTATION PENALTIES
650			_aLIABILITY
650			_aFINANCE ACT 1999
650			_aCOMPLIANCE
650			_aLATE PAYMENT INTEREST
690			_aTAXATION
942			_n0
999			_c68930 _d68930