000			01220cam a2200217 4500
001			ABS65574
008			020611n2002 000 0 eng u
035			_a(Sirsi) u118355
100			_aToner, N
245			_aDuty unbound
260			_c2002
490			_aProperty Week _v67(19) 17 May 2002, 50-51(2)
520			_aAsks whether tax exemptions for deprived areas can replace profitable loopholes in stamp duty lost in April's Budget. The tax exemptions are aimed at encouraging urban regeneration in areas suffering from social and economic deprivation by reducing the entry costs imposed on business. The designations for deprived areas are based on a combination of electoral wards and postcodes and this can produce areas, especially in London, where affluent areas can come under the tax exemptions because they share the ward or post code with an area of high unemployment and poor housing. Consequently there may be unintentional benefits but one needs to check carefully that a building falls into the scheme's parameters.
590			_aABS
650			_aSTAMP DUTY
650			_aTAX EXEMPTIONS
650			_aURBAN REGENERATION
650			_aPROPERTY TRANSACTIONS
690			_aTAXATION
942			_n0
999			_c70448 _d70448