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Legislation
Finance Act 2003

Crossheading Amount of tax chargeable

  • Section 55 Amount of tax chargeable: general
  • Section 55A Amount of tax chargeable: higher rate for certain transactions
  • Section 56 Amount of tax chargeable: rent
  1. Amount of tax chargeable
  2. Amount of tax chargeable: rent

Section 56 | Amount of tax chargeable: rent

From legislation.gov.uk

Schedule 5 provides for the calculation of the tax chargeable where the chargeable consideration for a transaction consists of or includes rent.

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