000 01140cab a22002775a 4500
001 L138706
008 070704s2007 xxk f 000 0 eng d
035 _a(Sirsi) u138706
041 0 _aeng
100 1 _aOliver, Alun
245 0 0 _aEverything's turning green
_beven taxation
260 _c2007
490 _aProperty Forecast
_v10(06) June 2007, 14-15(2)
520 _aExamines environmental taxation and incentives. Considers its purposes to be revenue raising, behaviour modification and public acceptability. Examines landfill tax; land remediation tax relief; business premises renovation; Enhanced Capital Allowances; and the Stamp Duty exemption for zero carbon housing. Argues that there is little precedent case law due to the recent nature of such measures.
590 _aKA
650 2 4 _aLAND REMEDIATION
650 2 4 _aFINANCE ACT 2001
650 2 4 _aFINANCE (NO. 2) ACT 2005
650 2 4 _aBUSINESS PREMISES
650 2 4 _aENHANCED CAPITAL ALLOWANCE SCHEME
650 2 4 _aZERO-ENERGY HOUSING
650 2 4 _aSTAMP DUTY LAND TAX
651 4 _aUnited Kingdom
_y
690 _aPROPERTY-PROPERTY TAXATION
942 _n0
999 _c78964
_d78964