# Finance Act 2003, Paragraph 16C


Costs borne by the purchaser under section 9(4) of the Leasehold Reform Act 1967 or section 33 of the Leasehold Reform, Housing and Urban Development Act 1993 (costs of enfranchisement) do not count as chargeable consideration.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/4/paragraph/16C (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-4/paragraph-16C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.