SCHEDULES
SCHEDULE 4Stamp duty land tax: chargeable consideration
Valuation of non-monetary consideration
7
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.