000 01166cam a2200265 4500
001 ABS66560
008 030403n2003 000 0 eng u
035 _a(Sirsi) u121896
100 _aRidsdale, M.
245 _aModern regime
260 _c2003
490 _aTaxation
_v150(3895) 20 February 2003, 492-494(3)
490 _aTaxation
_v150(3896) 27 February 2003, 521-523(3)
520 _aDiscusses the draft legislation implementing the Inland Revenue's (IR) plans to modernise stamp duty. This first article outlines the main charging aspects of the legislation. The second article examines the administrative aspects, such as notification and collection of tax. The draft legislation together with a set of explanatory notes can be found respectively at www.inlandrevenue.gov.uk/consult_nnew/clauses_and_ schedules.pdf and www.inlandrevenue.gov.uk/consult_new/explanatory_n otes.pdf.
590 _aABS
650 _aSTAMP DUTY
650 _aINLAND REVENUE
650 _aMODERNISATION
650 _aLAND TRANSFER
650 _aPROPERTY TRANSFER TAX
650 _aLAND TRANSACTIONS
650 _aLEGISLATION
690 _aTAXATION
942 _n0
999 _c72446
_d72446