Results 281–300 of 2000 for stamp duty

Public Bill Committee: Finance Bill: Clause 66 - Transfers involving public bodies (10 Jun 2003)

Mr Paul Boateng: Existing legislation includes various individual exemptions from stamp duty if interests and land are transferred from one public body to another in connection with a reorganisation of statutory functions. In such circumstances, any duty otherwise paid would have to come from public funds. Treasury Ministers are regularly asked to approve similar exemptions for inclusion in new legislation....

Orders of the Day — Financial Statement.: Revenue. (27 Apr 1931)

...of Inland Revenue was £430,967,000, as against a Budget estimate of £436,750,000, giving a deficit of £5,783,000. This deficit can be more than accounted for by a heavy fall in the receipt of stamp duties, which yielded only £20,650,000, as against a Budget estimate of £27,000,000. The fall in stamp duty revenue reflects principally the decline in Stock Exchange activities, the duties...

New Clause. — (Upper Limit of Stamp Duty on Sales, etc., for Less than Five Pounds.) (7 Jul 1959)

(1) Where stamp duty is chargeable under the head of charge "Conveyance or Transfer on sale" in the First Schedule to the Stamp Act, 1891, and the amount or value of the consideration for the sale is less than five pounds, the duty shall not exceed sixpence for every twenty-five shillings or fractional part of twenty-five shillings of the consideration; and the amount of any duty chargeable...

Orders of the Day — Teaching and Higher Education Bill [Lords]: The General Teaching Council for Wales (9 Jun 1998)

Stephen Byers: I beg to move amendment No. 10, in page 6, line 38, at end insert— '(5) Subject to subsection (6), stamp duty shall not be chargeable in respect of any transfer to the General Teaching Council for Wales effected by virtue of subsection (3).(6) No instrument (other than a statutory instrument) made or executed in pursuance of subsection (3) shall be treated as duly stamped unless—(a) it is...

New Clause 11: Stamp Duty: Exemption for First Time Home Buyers (18 Jul 1979)

Mr Peter Rees: That is a shrewd thrust. I had already anticipated the point, since I, too, have been concerned during the past weeks to consider that aspect of the stamp duty. It is an antiquated tax. I do not believe that it is any the worse for that, and I cannot believe that the House was over-impressed by the affront to the delicate susceptibilities of the hon. Member for Colne Valley. I do not know how...

Orders of the Day — East India Loans (Railways and Irrigation) Bill.: Clause 6. — (Transfer books of capital stock.) (5 Apr 1922)

Mr Arthur Samuel: I asked a question of the Government last night, perhaps a rather silly question, but one which ought to be answered. The Clause says: No stamp duty whatsoever shall be charged on the said transfers or any of them. At the present moment there is no transfer stamp duty payable upon British War Loans, India stock, Consols, and suchlike inscribed stocks, but in the case of this East India Loans...

Orders of the Day — Finance Bill: Stamp Duty (9 Jul 1985)

Mr Ian Stewart: My hon. Friend the Member for Tatton (Mr. Hamilton) was right to draw attention to the position under the new directive on stamp duty, but I am sure that neither he nor any other hon. Member would expect me on the Government's behalf to accept on Report a new clause with a cost of £80 million or more—five or more times the cost of the stamp duty package that we debated earlier. Any...

Oral Answers to Questions — Treasury: Competitiveness (23 Jan 2003)

Mr Adrian Flook: The Minister forgot to mention stamp duty on share transactions. In a globalised market, the City of London operates as a major financial centre, yet that duty affects only British companies, as well as impacting on the value of any individual's pension to a total of £8,000. Will the British Government help to level the field for British companies, and more importantly, help pensioners after...

Written Answers — HM Treasury: Stamp Duty Reserve Tax (23 Dec 2015)

Lord O'Neill of Gatley: The First Tier Tribunal in the case of HSBC Holdings PLC and the Bank of New York Mellon Corporation v HMRC decided in March 2012 that the taxing of Stamp Duty Reserve Tax at 1.5% on a transfer of shares which is integral to a share capital raising exercise to a depositary receipt issuer or clearance service, infringed the Capital Duty Directive. Following that decision, HMRC has repaid a...

Public Bill Committee: Horserace Betting and Olympic Lottery Bill: Clause 4 - Tax (20 Jan 2004)

Richard Caborn: The aim of clause 4 is to preserve the tax neutrality of the transfer, which is what the hon. Gentleman was getting at. Amendments Nos. 30 and 32 insert express references to stamp duty land tax. The Government accept that stamp duty land tax needs to be mentioned, but it is sufficient for that to be in subsection (2). Therefore, I commend amendment No. 42 to the Committee and ask the hon....

Stamps: Conveyances, Transfers and Leases (23 Apr 1947)

Mrs Mabel Ridealgh: I am glad to have this opportunity to appeal to the Chancellor once more to exempt from the Stamp Duties conveyances and transfers of property in the case of small house property up to a limit of £2,500. During this depressing and tragic need for houses, as I am sure the Chancellor realises, thousands of our people up and down the country have no hope whatever of getting houses to rent for a...

Finance Bill: New Clause. — (Reduction of amount of composition for Stamp Duties in certain cases.) (12 Jul 1922)

Sir Robert Horne: ..., "That the Clause be read a Second time." This was a question which was raised by the High Commissioner for the Commonwealth It was pointed out that in connection with loans for a short period the Stamp Duty was unduly heavy. The Stamp Duty began previously at the rate of 25s. for loans for anything up to 60 years. What we propose in this Clause is to make a graduated Stamp Duty, so that...

Orders of the Day — Finance Bill: Charge and Rates for 2000–01 (3 May 2000)

Richard Ottaway: ...could be further from the truth. The Committee would benefit from examples of tax-raising measures since May 1997. In the July 1997 Budget, mortgage tax relief was restricted to 10 per cent., stamp duty was increased for property transactions of more than £250,000 and payable tax credits on dividends were abolished. It introduced the windfall tax, abolished relief for private health...

Orders of the Day — Finance Bill.: New Clause. — (Amendment as to Stamp Duty on leases of certain dwelling- houses.) (8 Jul 1924)

Paragraph (1) of the heading "Lease or Tack," in the First Schedule to The Stamp Act, 1891 (which relates to the stamp duty on a lease or tack of any dwelling-house or part of a dwelling-house for a definite term not exceeding a year at a rent not exceeding the rate of ten pounds per annum), and paragraph (a) of Subsection (1) of Section seventy-eight of the said Act (which provides that the...

Written Answers — House of Lords: Disadvantaged Areas: Stamp Duty (10 Apr 2003)

Lord Oakeshott of Seagrove Bay: asked Her Majesty's Government: (a) Why the Treasury has not yet instructed the Inland Revenue to abolish the limit of £150,000 for stamp duty on non-residential property purchases in disadvantaged areas of the United Kingdom, for which approval was given by the European Commission under state aid rules on 21 January; and (b) when such instruction will be issued; and Whether they intend the...

Orders of the Day — Miscellaneous Inland Revenue Matters: Stamp Duties (9 Apr 1962)

I am also proposing a minor amendment in the Stamp Duty law, namely, the abolition of settlement duty, except in the case of unit trusts. The law governing this duty is complicated and difficult to apply. The yield, apart from the unit trusts, is only about £30,000 a year. It is reasonable to retain the duty for the unit trusts, because it corresponds broadly to the Stamp Duty on a company's...

Housing Bill (14 Sep 2004)

Baroness Hamwee: This amendment excludes from the duties under Sections 137 to 140 residential property in disadvantaged areas. It is commended to us by the Law Society, which says that the term "disadvantaged areas" is found elsewhere in legislation. It has been defined for the purposes of special stamp duty exemption. Noble Lords who live in certain areas south of the river but close to Westminster will be...

Public Bill Committee: Finance Bill: Clause 58 - PART-EXCHANGE OF RESIDENTIAL PROPERTY (10 Jun 2003)

Jonathan Djanogly: I have no empirical evidence, but many constituents have complained to me about stamp duty, and have said that it is one reason why they do not wish to move homes. Why not extend the concept in the clause to other part exchanges? For example, if it enabled people to move within a particular radius of their current home, it would assist a fluid housing market while not encouraging even more...

Public Bill Committee: Finance Bill: Clause 93 - Information powers (10 Jun 2003)

Mr Paul Boateng: The clause and the schedule reproduce for stamp duty land tax Inland Revenue information powers contained in sections 20 to 20D of the Taxes Management Act 1970. Current stamp duty provides no similar information powers to the Inland Revenue. It can ask about documents before it stamps them and can call for evidence if a taxpayer requests an adjudication of the amount of the duty, but there...

Oral Answers to Questions — Housing.: District Auditors (Inspectors). (1 Mar 1922)

Mr Francis Jackson: ...recently been appointed to inspect and supervise the work of district auditors; what is the reason for their appointment; and whether the cost of their services entails or will entail additional Stamp Duty under the Stamp Duty (Local Authorities) Order of 1921?


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