Results 241–260 of 2000 for stamp duty

Orders of the Day — Finance Bill: Acquisition of Target Company's Share Capital (17 Jul 1986)

`(1) Stamp duty under the heading "Conveyance or Transfer on Sale" in Schedule 1 to the Stamp Act 1891 shall not be chargeable for an instrument transferring shares in one company (the target company) to another company (the acquiring company) if the conditions mentioned in subsection (3) below are fulfilled.(2) An instrument on which stamp duty is not chargeable by virtue only of subsection...

Orders of the Day — Ways and Means: Stamp Duty (Relief) (15 Jan 1992)

Mr Roger Moate: ...accuses the Government of intervening in the market. In fact, the Government are ceasing to intervene in the market. They should not have intervened in the first place. There should never have been stamp duties to distort the market. We have heard that the cost to the Treasury this year will be about £420 million. I should like to put that figure in context. I understand that the amount...

Written Answers — Treasury: Taxation: Romford (25 Oct 2019)

Jesse Norman: ...the United Kingdom. A link to the publication is below: https://www.gov.uk/government/statistics/hmrc-tax-and-nics-r eceipts-for-the-uk Estimates for revenue by constituency for each head of duty are not available apart from Income Tax, stamp duty land tax, and child and working tax credits. Estimates of income and Income Tax for taxpayers resident in each parliamentary constituency...

Housing, Communities and Local Government: Home Ownership: Support (15 Jun 2020)

Christopher Pincher: My hon. Friend is right; Delyn is a beautiful constituency. He is also right to point out that stamp duty or land transaction tax in Wales is a devolved matter. The Welsh Government are not particularly successful at building houses, including social homes. I think they have built fewer than 140 in the last five years, so the message to the Welsh Government is: could do a little better. But I...

Council Tax Valuation Bands Bill [HL]: Second Reading (11 Sep 2015)

Lord Flight: .... Arguably, it might be a little too high. It might be an idea to, as it were, cap the maximum that is payable, but those are only minor points. However, my major quid pro quo or proviso concerns stamp duty. Irrespective of whether these changes are made, there is, in any case, as a matter of principle, a need to reduce stamp duty rates. The reform of the slab effect is fine but stamp duty...

Orders of the Day — Finance Bill — [2nd Allotted Day]: Schedule 37 — Aggregates levy amendments (4 Jul 2002)

John Redwood: ...but I believe that the Government are raising far too much and that a lot of it will not be well spent, which is what the public thinks. The first tax in the legislation that I am worried about is stamp duty. Some amendments have been made, but the Bill does nothing for an area such as mine, with high and rapidly rising house prices, in which many people who are seeking to buy for the...

Orders of the Day — Finance Bill.: Clause 36. — (Stamp duty on statements as to capital of companies, &c.) (7 Jul 1920)

(1) On and after the twentieth day of April, nineteen hundred and twenty, one pound shall be substituted for five shillings— (a) as the ad valorem Stamp Duty imposed by Sections One hundred and twelve and One hundred and thirteen of the principal Act, as extended by Section Twelve of the Finance Act, 1896, on statements as regards the capital of the companies referred to in those Sections;...

Public Bill Committee: Finance Bill: Clause 80 (18 Jun 2009)

Greg Hands: The clause relates to stamp duty land tax for registered providers of social housing. More specifically, it relates to profit-making providers of social housing. The association of profit with social housing is not universally popular on the Government Benches. Some of the unreconstructed Government Members might seek to extend their hostility from the existence of profit-making providers to...

Written Answers — Treasury: Stamp Duty (17 Jan 2007)

Edward Balls: Estimates of numbers of households falling into each income decile group and average amounts of stamp duty land tax or stamp duty on land and property (prior to December 2003) paid by each of these groups are available in ONS reports on the effects of taxes and benefits on household income. These reports are available at: http://www.statistics.gov.uk/StatBase/Product.asp?vlnk=10336 and cover...

Written Answers — Treasury: Enterprise Areas (11 Apr 2003)

John Healey: Stamp duty is charged according to the type of property, rather than the type of buyer so the Inland Revenue does not keep a record of the numbers of businesses or individuals who claim the relief. However, the exemption has been claimed on over 700 commercial property transactions and around 72,000 residential property transactions to date, benefiting buyers of all those properties with an...

Written Answers — HM Treasury: Stamp Duty Land Tax: Suffolk (1 Dec 2014)

David Gauke: ...the number of residential property transactions, rounded to the nearest 10, for Bury St Edmunds parliamentary constituency and Suffolk County Council are given in the following table, grouped by stamp duty land tax band. Bury St Edmunds SDLT Band 0%(1) 1%(2) 3%(3) 4%(4) higher(5) 2011/12 440 1140 420 50

Orders of the Day — Ways and Means: (3) Savings (30 Mar 1971)

The second motive for saving is the desire for home ownership. The stamp duty on mortgages is an extra burden on people setting out to buy their own homes. I therefore propose, with effect from 1st August, to abolish the stamp duty on mortgages together with the related duty on deeds of covenant. The cost will be about £3½million in a full year and £2 million in 1971–72.

Orders of the Day — Finance Bill: Section 86: Special Cases (17 Jul 1986)

Dr Oonagh McDonald: The new clauses are designed to ensure that where a transaction is exempt from stamp duty it is also exempt from stamp duty reserve tax. Perhaps the Minister will confirm that. The new clauses and amendments do nothing more than rectify obvious omissions from the original provisions. However, the new clauses are among over 40 new clauses and amendments to the part of the Finance Bill that...

Orders of the Day — Budget Resolutions and Economic Situation: 5. Stamp Duty (Gifts Inter Vivos) (25 Mar 1985)

...the following provisions shall have effect for the period beginning 26th March 1985 and ending 31 days after the earliest of the dates mentioned in section 50(2) of the Finance Act 1973—(1) The stamp duty chargeable by virtue of section 74 of the Finance (1909–10) Act 1910 (gifts inter vivos) is abolished.(2) In section 58(7) of the Stamp Act 1891 (valuation by reference to value for...

Written Answers — Treasury: Stamp Duties (24 Feb 2021)

Julian Lewis: To ask the Chancellor of the Exchequer, what recent assessment he has made of the potential effect of a cliff-edge ending of the stamp duty holiday on property sales and purchases that are currently underway and which fail to complete before the chosen deadline; and if he will make it his policy to reintroduce that duty in graduated phases when the stamp duty holiday ends.

Opposition Day — [11th Allotted Day]: Income Tax (28 Nov 2012)

David Gauke: ...Office for Budget Responsibility assessment there is a tax cut of £100 million that goes to those who are paying the 50p rate. In the same Budget package, however, there are measures to deal with stamp duty avoidance on properties over £2 million, a stamp duty increase on properties over £2 million, which is bringing in revenue, and caps on reliefs directed at high-earning individuals....

Orders of the Day — Finance Bill.: New Clause. — (Estate Duty.) (28 Jun 1922)

Mr Edmund Royds: May I ask whether, when a settlement of land is executed now, a stamp duty of 1 per cent. on the value of the property is not payable, while at the time of the Act of 1894 a stamp duty of 10s. only had to be placed on the deed, so that a person now has already paid on the settlement itself an ad valorem duty of 1 per cent. at the time it was settled, and in addition he will have to pay this duty?

Orders of the Day — Budget Resolutions and Economic Situation: 37. Stamp Duty (Death: Varying Disposiions, and Appropriations) (25 Mar 1985)

...or otherwise) of the property of which he was competent to dispose are varied by an instrument executed by the persons or any of the persons who benefit or would benefit under the dispositions, stamp duty under the heading "Conveyance or Transfer on Sale" in Schedule 1 to the Stamp Act 1891 shall not be chargeable on the instrument.(2) Paragraph (1) above does not apply where the variation...

Land Registration Bill [H.L.] (17 Jul 2001)

Viscount Bridgeman: This is a probing amendment. It seeks to ensure that if an instrument is avoided by a failure to apply for registration, the stamp duty paid on it can be used on any replacement instrument executed to give effect to the original transaction. That may not be strictly necessary for instruments which replace outright transfers under Clause 4(1)(a) and (b) because, under Clause 7(2)(a), the...

Oral Answers to Questions — Depository Receipts (Taxation) (17 Apr 1986)

Mr Ian Stewart: The measure is intended to compensate for the fact that when shares are bought and sold through the market in the usual way stamp duty is payable on each occasion, but no duty is payable on purchases and sales of depository receipts after shares have been converted into them. The purpose of the charge is therefore to safeguard the £600 million revenue from stamp duty on shares generally.


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