| 000 | 01045cam a2200229 4500 | ||
|---|---|---|---|
| 001 | ABS65996 | ||
| 008 | 021007n2002 000 0 eng u | ||
| 035 | _a(Sirsi) u120008 | ||
| 100 | _aMarriott, J | ||
| 245 | _aKeep the vehicle wheels well oiled | ||
| 260 | _c2002 | ||
| 490 |
_aEstates Gazette _v(0235) 31 August 2002, 90-91(2) |
||
| 520 | _aExamines the continued value of property special purpose vehicles (SPVs), popular because of the low stamp duty rate of 0.5% paid by the purchaser on a sale. Restrictions introduced in the Finance Act 2002 and more expected in the Finance Act 2003 mean that SPV sales only have a limited lifespan and are likely to cease in 2003. Advises those involved with SPVs to familiarise themselves with the differences (discussed in the article) from the usual property sale procedures. | ||
| 590 | _aABS | ||
| 650 | _aFINANCE ACT 2002 | ||
| 650 | _aFINANCE ACT 2003 | ||
| 650 | _aSTAMP DUTY | ||
| 650 | _aSPECIAL PURPOSE VEHICLE | ||
| 650 | _aGROUP RELIEF | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 999 |
_c71310 _d71310 |
||