000			01639cab a2200253 4500
001			L130044
008			050617n2005 000 0 eng u
035			_a(Sirsi) u130044
041			_aeng
100			_aFinn, Sean
245			_aStamp duty land tax - update
260			_c2005
490			_aNew Law Journal _v155(7180) 10 June 2005, 904-905(2)
520			_aExplains the main changes in the Stamp Duty Land Tax (SDLT) regime contained in the Finance Act 2005 and the Finance Bill introduced to the House of Commons on the 26 May 2005. Focuses on: the withdrawal of disadvantaged areas relief; on measures to block the use of avoidance schemes that exploit group relief or acquisition relief to enable land to be transferred out of a group without paying SDLT; and the provisions in the May Bill for a general anti-avoidance rule in relation to SDLT group relief and acquisition relief. Discusses further SDLT acquisition relief; disclosure rules; the increased threshold for residential transactions; and changes in the treatment of nominee lease structures with the nominee being considered as principal in relation to the grant of the lease.
590			_aIKA210605
650			_aSTAMP DUTY LAND TAX
650			_aFINANCE ACT 2005
650			_aFINANCE BILL
690			_aPROPERTY-PROPERTY TAXATION-STAMP DUTY
700			_aEast, Elizabeth
856			_uhttps://www.opsi.gov.uk/acts/acts2005/20050007.htm _zView the Finance Act 2005 at www.opsi.gov.ukƯ
856			_uhttps://www.publications.parliament.uk/pa/cm200506/cmbills/008/2006008.pdf _z View the Finance Bill free of charge at www.parliament.ukƯ
942			_n0
999			_c75415 _d75415