SCHEDULES

Valid from 10/07/2003

SCHEDULE 4 U.K. Stamp duty land tax: chargeable consideration

Value added tax U.K.

2 U.K. The chargeable consideration for a transaction shall be taken to include any value added tax chargeable in respect of the transaction, other than value added tax chargeable by virtue of an election under paragraph 2 of Schedule 10 to the Value Added Tax Act 1994 (c. 23) made after the effective date of the transaction.