Part 4Stamp duty land tax
Chargeable interests, chargeable transactions and chargeable consideration
50Chargeable 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.