000 01423cab a2200205 4500
001 ##L135574
008 061108n2006 000 0 eng u
035 _a(Sirsi) u135574
041 0 _aeng
100 1 _aCallaghan, Michael
245 0 0 _aStamping out the complexities
260 _c2006
490 0 _aEstates Gazette
_v(0641) 14 October 2006, 219(1)
520 _aConsiders how effective the revisions in the Finance Act 2006 (L134404) aimed at simplifying the SDLT rules will be. Presents the key changes: increasing the residential threshold, alternative financing (Islamic financing), unit trust seeding relief and the simplification of SDLT treatment of renewal of leases. The new provisions will take effect from royal assent. Also discusses changes in respect of the effect on rent (with effect from royal assent) and abnormal increase in rent (with effect from royal assent but not relevant to 2008). Mentions additional changes to what is and what is not a chargeable consideration in specific areas made by the Stamp Duty Land Tax (Amendment to the Finance Act 2003) Regulations 2006 (L135483).
650 2 4 _aFINANCE ACT 2006
650 2 4 _aSTAMP DUTY LAND TAX (AMENDMENT TO THE FINANCE ACT 2003) REGULATIONS 2006
651 4 _uhttp://194.154.180.3/uhtbin/cgisirsi.exe/0/0/1/117/X/
_zComplete an order form to purchase a photocopy of the article...
690 _aPROPERTY-PROPERTY TAXATION
942 _n0
999 _c77941
_d77941