Money or money's worthE+W
1E+WThe chargeable consideration for a transaction is, except as otherwise provided, any consideration in money or money's worth given for the subject-matter of the transaction, directly or indirectly, by the buyer or a person connected with the buyer.
Commencement Information
I1Sch. 4 para. 1 in force at 1.4.2018 by S.I. 2018/34, art. 3