Version Superseded: 01/04/2010
Point in time view as at 06/04/2006.
Finance Act 2003, Cross Heading: Money or money’s worth is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
1(1)The chargeable consideration for a transaction is, except as otherwise expressly provided, any consideration in money or money’s worth given for the subject-matter of the transaction, directly or indirectly, by the purchaser or a person connected with him.U.K.
(2)Section 839 of the Taxes Act 1988 (connected persons) applies for the purposes of sub-paragraph (1).
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