# Finance Act 2003, Paragraph 1


This Schedule provides for calculating the tax chargeable—
(a) in respect of a chargeable transaction for which the chargeable consideration consists of or includes rent, or
(b) where such a transaction is to be taken into account as a linked transaction.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/5/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-5/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.