PART 2THE TAX AND KEY CONCEPTS

CHAPTER 4CHARGEABLE TRANSACTIONS AND CHARGEABLE CONSIDERATION

Chargeable consideration

I118Chargeable consideration

1

Schedule 4 makes provision as to the chargeable consideration for a transaction.

2

The Welsh Ministers may by regulations amend or repeal the provisions of this Act relating to—

a

what is to count as chargeable consideration, or

b

the determination of the amount of chargeable consideration.