[F17U.K.In this Schedule “relevant consideration” means—
(a)in the case of a transaction that is not one of a number of linked transactions, the chargeable consideration for the transaction, and
(b)in the case of a transaction that is one of a number of linked transactions, the total of the chargeable consideration for all those transactions.]
Textual Amendments
F1Sch. 6ZA inserted (with effect in accordance with s. 41(8) of the amending Act) by Finance Act 2018 (c. 3), s. 41(3)