Document tax cheers parliamentarian blocking condemned study (5,4)
I believe the answer is:
stamp duty
'document tax' is the definition.
'stamp duty' can be an answer for 'tax' (stamp duty is a kind of tax). I'm not sure about the 'document' bit.
'cheers parliamentarian blocking condemned study' is the wordplay.
'cheers' becomes 'ta' (both can informally mean thank you).
'parliamentarian' becomes 'MP'.
'blocking' is an insertion indicator.
'condemned' indicates anagramming the letters.
'ta'+'mp'='tamp'
'study' with letters rearranged gives 'sduty'.
'tamp' inserted within 'sduty' is 'STAMP-DUTY'.
Can you help me to learn more?
(Other definitions for stamp duty that I've seen before include "Tax collected on legal documents" , "House purchase levy" , "House-buying tax" , "Tax receipted by affixing paper seal to deed" , "Tax paid on legal documents" .)