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Please note that the date you requested in the address for this web page is not an actual date upon which a change occurred to this item of legislation. You are being shown the legislation from , which is the first date before then upon which a change was made.

Valid from 01/04/2015

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.