Skip to content
Solved
SearchBrowse
Sign in

Contents

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. Chargeable interests, chargeable transactions and chargeable consideration
  2. Chargeable transactions

Section 49 | Chargeable transactions

From legislation.gov.uk

(1)A land transaction is a chargeable transaction if it is not a transaction that is exempt from charge.

(2)Schedule 3 provides for certain transactions to be exempt from charge.Other transactions are exempt from charge under other provisions of this Part.

PreviousNext
PrivacyTerms