| 000 | 00928cam a2200205 4500 | ||
|---|---|---|---|
| 001 | ABS65995 | ||
| 008 | 020927n2002 000 0 eng u | ||
| 035 | _a(Sirsi) u119875 | ||
| 100 | _aRodrigues, M | ||
| 245 | _aContractual duties | ||
| 260 | _c2002 | ||
| 490 |
_aEstates Gazette _v(0231) 3 August 2002, 93(1) |
||
| 520 | _aArgues that although the Finance Act 2000 attacks anti-avoidance, the Revenue should not utilise the act for accelerating stamp duty liability. Points out that property contracts may be liable to stamp duty if the price exceeds £10m and completion does not take place within 90 days, or longer if the Revenue thinks reasonable. The Revenue has established the Stamp Taxes Contracts Unit to deal with applications for extending the 90-day period. | ||
| 590 | _aABS | ||
| 650 | _aSTAMP DUTY | ||
| 650 | _aFINANCE ACT 2002 | ||
| 650 | _aPROPERTY CONTRACTS | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 999 |
_c71245 _d71245 |
||