Statute
Section 49 — Finance Act 2003: Chargeable transactions
Text of the provision Official document
Chargeable transactions 49 1 A land transaction is a chargeable transaction if it is not a transaction that is exempt from charge.
2 Schedule 3 provides for certain transactions to be exempt from charge. Other transactions are exempt from charge under other provisions of this Part.
Official source: legislation.gov.uk
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