1SThe 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
I1 Sch. 2 para. 1 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2