Finance Act 2003 (c. 14)

Part 4 U.K. Stamp duty land tax

Modifications etc. (not altering text)

C1 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)

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 U.K.

50 Chargeable consideration U.K.

(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.

Commencement Information

I1 Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)