Schedule 2 Chargeable consideration

Scotland

1. Money or money's worth
2. Value added tax
3. Postponed consideration
4. Just and reasonable apportionment
5. Exchanges
6. Partition etc.: disregard of existing interest
7. Valuation of non-monetary consideration
8. Debt as consideration
9. Cases where conditions for exemption not fully met
10. Conversion of amounts in foreign currency
11. Carrying out of works
12. Provision of services
13. Land transaction entered into by reason of employment
14. Indemnity given by buyer
15. Buyer bearing inheritance tax liability
16. Buyer bearing capital gains tax liability
17. Arrangements involving public or educational bodies