| 000 | 01016cam a2200241 4500 | ||
|---|---|---|---|
| 001 | ABS66852 | ||
| 008 | 030623n2003 000 0 eng u | ||
| 035 | _a(Sirsi) u122693 | ||
| 100 | _aEvans, J. | ||
| 245 | _aFinance Bill seeks regime change | ||
| 260 | _c2003 | ||
| 490 |
_aEstates Gazette _v(0319) 10 May 2003, 114-115(2) |
||
| 520 | _aThe Finance Bill sets out the framework for the new stamp duty land tax (SDLT) which is due to take effect on 1 December. Key points highlighted are that the SDLT will mainly apply to transactions completed on or after 1 December, although contracts exchanged before Royal Assent will be subject to the present stamp duty regime. It is a transactional tax and places greater compliance obligations on purchasers. | ||
| 590 | _aABS | ||
| 650 | _aFINANCE BILL | ||
| 650 | _aLAND TRANSACTIONS | ||
| 650 | _aSTAMP DUTY LAND TAX | ||
| 650 | _aSTAMP DUTY REFORM | ||
| 650 | _aTRANSITIONAL PROVISIONS | ||
| 690 | _aTAXATION | ||
| 700 | _aRodrigues, M. | ||
| 942 | _n0 | ||
| 999 |
_c72903 _d72903 |
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