Valid from 18/10/2017

Valid from 01/04/2018

SCHEDULE 4 E+W CHARGEABLE CONSIDERATION

Partition etc.: disregard of existing interest E+W

6 E+W In the case of a land transaction giving effect to a partition or division of a chargeable interest to which persons are jointly entitled, the share of the interest held by the buyer immediately before the partition or division does not count as chargeable consideration.