000			01178cam a2200205 4500
001			WB3801-53
008			020109n2002 000 0 eng u
035			_a(Sirsi) u116212
245			_aStamp duty in disadvantaged areas
260			_c2002
490			_aInland Revenue Press Release _v21 December 2001, (2)
520			_aSince 30 November stamp duty has been abolished for all property transactions in around 2,000 disadvantaged areas around the UK. Currently, no distinction is made for stamp duty purposes between residential and non-residential property in these areas. A distinction is needed if this exemption is to be extended in time to non-residential property. The Inland Revenue has therefore published a consultation document: "Stamp duty: draft legislation to define residential property for the purposes of stamp duty exemption for land in disadvantaged areas" . To obtain a copy visit: http://www.inlandrevenue.gov.uk. Comments should be submitted by 22 February 2002.
590			_aWB
650			_aSTAMP DUTY
650			_aDISADVANTAGED AREAS
650			_aCONSULTATION DOCUMENT
650			_aINLAND REVENUE
690			_aTAXATION
942			_n0
999			_c69233 _d69233