{
  "url": "https://openlegislation.uk/finance-act-2003/section-50",
  "json_url": "https://openlegislation.uk/finance-act-2003/section-50.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "section/50",
  "kind": "section",
  "number": "50",
  "heading": "Chargeable consideration",
  "text": "(1) Schedule 4 makes provision as to the chargeable consideration for a transaction.\n(2) The Treasury may by regulations amend or repeal the provisions of this Part relating to chargeable consideration and make such other provision as appears to them appropriate with respect to—\n(a) what is to count as chargeable consideration, or\n(b) the determination of the amount of chargeable consideration.\n(3) The regulations may make different provision in relation to different descriptions of transaction or consideration and different circumstances.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/section/50",
    "retrieved_at": "2026-10-29T09:18:27.996599+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}