This section has no associated Explanatory Notes
2E+WThe chargeable consideration for a transaction includes any value added tax chargeable in respect of the transaction, other than value added tax chargeable by virtue of an option to tax any land under Part 1 of Schedule 10 to the Value Added Tax Act 1994 (c. 23) made after the effective date of the transaction.
Commencement Information
I1Sch. 4 para. 2 in force at 1.4.2018 by S.I. 2018/34, art. 3