SCHEDULES

SCHEDULE 4Stamp duty land tax: chargeable consideration

F1Costs of enfranchisement

16C

Costs borne by the purchaser under section 9(4) of the Leasehold Reform Act 1967 or section 33 of the Leasehold Reform, Housing and Urban Development Act 1993 (costs of enfranchisement) do not count as chargeable consideration.