# Finance Act 1999, Paragraph 2


Duty under this Part is chargeable by reference to the amount or value of the consideration for the sale.

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Source: https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-1999/schedule-13/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.