# Finance Act 2003, Section 49: Chargeable transactions


(1) A land transaction is a chargeable transaction if it is not a transaction that is exempt from charge.
(2) Schedule 3 provides for certain transactions to be exempt from charge.
Other transactions are exempt from charge under other provisions of this Part.

---
Source: https://www.legislation.gov.uk/ukpga/2003/14/section/49 (the official version)
Page: https://openlegislation.uk/finance-act-2003/section-49
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.