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Finance Act 2003

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Changes over time for: Paragraph 7

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No versions valid at: 10/04/2003

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Point in time view as at 10/04/2003. This version of this cross heading contains provisions that are not valid for this point in time. Help about Status

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Finance Act 2003, Paragraph 7 is up to date with all changes known to be in force on or before 07 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. Help about Changes to Legislation

Yn ddilys o 10/07/2003

7U.K.Except as otherwise expressly provided, the value of any chargeable consideration for a land transaction, other than—

(a)money (whether in sterling or another currency), or

(b)debt as defined for the purposes of paragraph 8 (debt as consideration),

shall be taken to be its market value at the effective date of the transaction.

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