# Finance Act 2003, Paragraph 11

Extent: E+W+S+N.I.

(1) Where the whole or part of the consideration for a land transaction consists of the provision of services (other than the carrying out of works to which paragraph 10 applies), the value of that consideration shall be taken to be the amount that would have to be paid in the open market to obtain those services.
(2) This paragraph is subject to paragraph 17 (arrangements involving public or educational bodies).

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/4/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-4/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.