PART 2Key concepts
CHAPTER 3Chargeable transactions and chargeable consideration
Chargeable consideration
17Chargeable consideration
(1)
Schedule 2 makes provision as to the chargeable consideration for a transaction.
(2)
The Scottish Ministers may, by regulations, modify this Act relating to chargeable consideration and make such other provision as they consider appropriate about—
(a)
what is to be treated as chargeable consideration,
(b)
the determination of the amount or value of chargeable consideration.