000 00748cam a2200205 4500
001 WB3940-16
008 031023n2003 000 0 eng u
035 _a(Sirsi) u123988
245 _aStamp duty change
260 _c2003
490 _aRICS Press Release
_v(pr099) 22 October 2003, (1)
520 _aRICS says that changes to stamp duty on commercial leases will discourage new businesses from seeking high profile premises. The new one-size-fits all charge of 1% on leases over £150 000 will especially hit small firms seeking a presence in a high profile area.
590 _aWB
650 _aSTAMP DUTY
650 _aBUSINESS LOCATION
650 _aTAX ASSESSMENT
650 _aSHOPPING CENTRE
690 _aTAXATION
942 _n0
999 _c73639
_d73639