C1C2Part 4Stamp duty land tax
Annotations:
Modifications etc. (not altering text)
C2
Pt. 4 modified (coming into force at 2 p.m. on 6.12.2006) by The Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2006 (S.I. 2006/3237), regs. 1, 2, Sch.
Chargeable interests, chargeable transactions and chargeable consideration
50I1Chargeable consideration
1
Schedule 4 makes provision as to the chargeable consideration for a transaction.
2
The Treasury may by regulations amend or repeal the provisions of this Part relating to chargeable consideration and make such other provision as appears to them appropriate with respect to—
a
what is to count as chargeable consideration, or
b
the determination of the amount of chargeable consideration.
3
The regulations may make different provision in relation to different descriptions of transaction or consideration and different circumstances.
Pt. 4 construed as one with S.I. 2006/575, reg. 43 (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 43(4)