Paragraph 1 I1
A land transaction is exempt from charge if there is no chargeable consideration for the transaction (but see section 22 (deemed market value)).
Annotations
Commencement
- I1
Sch. 3 para. 1 in force at 1.4.2018 by S.I. 2018/34, art. 3
A land transaction is exempt from charge if there is no chargeable consideration for the transaction (but see section 22 (deemed market value)).
Sch. 3 para. 1 in force at 1.4.2018 by S.I. 2018/34, art. 3