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Legislation
Finance Act 2003

Crossheading Chargeable interests, chargeable transactions and chargeable consideration

  • Section 48 Chargeable interests
  • Section 48A Interests, transactions and consideration where land in England and Wales
  • Section 49 Chargeable transactions
  • Section 50 Chargeable consideration
  • Section 51 Contingent, uncertain or unascertained consideration
  • Section 52 Annuities etc: chargeable consideration limited to twelve years' payments
  • Section 53 Deemed market value where transaction involves connected company
  • Section 54 Exceptions from deemed market value rule
  1. Part 4 Stamp duty land tax
  2. Crossheading Chargeable interests, chargeable transactions and chargeable consideration

Crossheading Chargeable interests, chargeable transactions and chargeable consideration

From legislation.gov.uk

Contents

  1. Section 48 Chargeable interests
  2. Section 48A Interests, transactions and consideration where land in England and Wales
  3. Section 49 Chargeable transactions
  4. Section 50 Chargeable consideration
  5. Section 51 Contingent, uncertain or unascertained consideration
  6. Section 52 Annuities etc: chargeable consideration limited to twelve years' payments
  7. Section 53 Deemed market value where transaction involves connected company
  8. Section 54 Exceptions from deemed market value rule
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