000 01111cam a2200265 4500
001 WB3946-14
008 031203n2003 000 0 eng u
035 _a(Sirsi) u124555
245 _aStamp duty land tax in force
260 _c2003
490 _aRICS News Service
_v 3 December 2003 (1)
520 _aStamp duty land tax came into force on 1 December. It replaces stamp duty and is a tax on land transactions, including commercial and residential freeholds, leaseholds, shorter leases, farm business tenancies, mineral and land rights. The following factsheet provides basic information about the new tax and links to guidance issued by government. http://www.rics.org/ricscms/bin/show?class=Feature&template=/includes/showfeature.html&id=907.
590 _aWB
650 _aSTAMP DUTY LAND TAX
650 _aSTAMP DUTY
650 _aLAND TRANSACTIONS
650 _aPROPERTY-COMMERCIAL PROPERTY
650 _aRESIDENTIAL PROPERTY
_96266
650 _aFARM BUSINESS TENANCIES
650 _aFREEHOLDS
650 _aLAND RIGHTS
650 _aLEASEHOLDS
690 _aTAXATION
942 _n0
999 _c73918
_d73918