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Finance Act 2003
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- UK Public General Acts
- 2003 c. 14
- SCHEDULE 4
- Valuation of non-monetary consideration
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Finance Act 2003, Cross Heading: Valuation of non-monetary consideration is up to date with all changes known to be in force on or before 04 February 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.
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Valuation of non-monetary considerationU.K.
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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