Return Financial Glossary

What is it? Gain or loss made on an investment for a specified period.

Finance Term Definition Added By: Lucas

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Financial Term demand note is A promissory note that calls for principal to be payable on demand. In recent years, courts have significantly restricted the circumstances under which a bank could make and enforce a demand for repayment under a demand note.

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Financial Term Stamp duty is This is a tax which is levied on the purchase of property. The tax is paid by purchasers and is currently levied at the following rates, which were announced on March 22nd, 2000 by the Chancellor in his budget speech 1% of property value 60000 - 250000, 3% of property value 250001 - 500000 and 4% of property value 500001 and above. The appropriate rate is paid on the whole purchase price and not just the excess applying to that band i.e. a purchase price of 350000 will attract 10500 stamp duty, being 3% of 350000. Since 30th November 2001, some disadvantaged areas of the UK became liable to stamp duty exemption. To see if the property you are purchasing is eligible for exemption, or for more information, call the Stamp Taxes Helpline on 0845 603 0135 or visit www.inlandrevenue.gov.uk/so/disadvantaged.htm