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Schedule 4 Stamp duty land tax: chargeable consideration

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. Money or money’s worth
  2. Value added tax
  3. Postponed consideration
  4. Just and reasonable apportionment
  5. Exchanges
  6. Partition etc: disregard of existing interest
  7. Valuation of non-monetary consideration
  8. Debt as consideration
  9. Cases where conditions for exemption not fully met
  10. Conversion of amounts in foreign currency
  11. Carrying out of works
  12. Provision of services
  13. Land transaction entered into by reason of employment
  14. Obligations under lease
  15. Surrender of existing lease in return for new lease
  16. Reverse premium
  17. Indemnity given by purchaser
  18. Purchaser bearing inheritance tax liability
  19. Purchaser bearing capital gains tax liability
  20. Costs of enfranchisement
  21. Arrangements involving public or educational bodies