xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULE 2SChargeable consideration

Postponed considerationS

3SThe amount or value of the chargeable consideration for a transaction is to be determined without any discount for postponement of the right to receive it or any part of it.

Commencement Information

I1 Sch. 2 para. 3 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2