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Finance Act 2003
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- UK Public General Acts
- 2003 c. 14
- SCHEDULE 6
- Part 4
- Relevant consideration and relevant...
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No versions valid at: 13/04/2003
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- 10/07/2003- Amendment
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Point in time - 17/07/2012- Amendment
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Finance Act 2003, Cross Heading: Relevant consideration and relevant rental value is up to date with all changes known to be in force on or before 26 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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Valid from 10/07/2003
Relevant consideration and relevant rental valueU.K.
11(1)References in this Schedule to the “relevant consideration” in relation to a transaction are to the amount falling to be taken into account for the purposes of section 55(2) in determining the rate of tax chargeable under that section in relation to the transaction apart from any relief under this Schedule (whether in relation to that or any other transaction).U.K.
(2)References in this Schedule to the “relevant rental value” in relation to a transaction are to the amount falling to be taken into account for the purposes of paragraph 2(3) of Schedule 5 in determining the rate of tax chargeable under that Schedule in relation to the transaction apart from any relief under this Schedule (whether in relation to that or any other transaction).
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