| общ. |
государственные пошлины (A UK tax collected by stamping the legal documents giving effect to specific transactions. Stamp duty was formerly levied on a wide range of instruments. However, the only transactions that now give rise to stamp duty proper are those in which traditional stampable documents are used to effect the transfer of securities. Since 1999 paperless transactions in shares or other securities have been taxed by stamp duty reserve tax. The majority of transactions on UK exchanges are now of this kind. In 2003 the stamp duty on transfers of land was replaced by stamp duty land tax. The rate is 1% of the purchase price of properties sold for between L120, 000 and?250, 000, and 3% of the price of those between L250, 000 and L500, 000. Above this figure it is 4%. OB&M) |
