Valid from 18/10/2017

PART 2 E+W THE TAX AND KEY CONCEPTS

Valid from 01/04/2018

CHAPTER 4 E+W CHARGEABLE TRANSACTIONS AND CHARGEABLE CONSIDERATION

Chargeable consideration E+W

18 Chargeable consideration E+W

(1) Schedule 4 makes provision as to the chargeable consideration for a transaction.

(2) The Welsh Ministers may by regulations amend or repeal the provisions of this Act relating to—

(a) what is to count as chargeable consideration, or

(b) the determination of the amount of chargeable consideration.