000 00945cab a22002055a 4500
001 L137283
008 070327e20070309xxk f 000 0 eng d
035 _a(Sirsi) u137283
041 0 _aeng
100 1 _aNock, R. S.
245 0 0 _aAnd he taketh away
260 _c2007
490 0 _aSJ
_v181(10) 9 March 2007, 322-323(2)
520 _aDiscusses the introduction by HM Revenue and Customs of the Finance Act 2003 s75A through the Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2006 which intended to prevent the avoidance of land tax stamp duty. Argues that this legislation in fact offers new techniques, previously blocked by other legislation, for mitigating stamp duty land tax.
590 _aKA
650 2 4 _aSTAMP DUTY LAND TAX (VARIATION OF THE FINANCE ACT 2003) REGULATIONS 2006
651 4 _aGREAT BRITAIN
690 _aPROPERTY-PROPERTY TAXATION-STAMP DUTY LAND TAX SDLT
942 _n0
999 _c78580
_d78580