# Finance Act 2003, Paragraph 2

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

The chargeable consideration for a transaction shall be taken to include any value added tax chargeable in respect of the transaction, other than value added tax chargeable by virtue of an option to tax any land under Part 1 of Schedule 10 to the Value Added Tax Act 1994 (c. 23) made after the effective date of the transaction.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/4/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-4/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.