Section 70

Cross references

SDLTTRA 2020, s. 1(5): for any land transaction with effective date in period beginning 8 July 2020 and ending with 30 June 2021, Sch. 9 to have effect as if para. 15 and 16 were omitted.


Related Commentary  Related HMRC Manuals

1(1)  In the case of a right to buy transaction–

(a)section 51(1) (contingent consideration to be included in chargeable consideration on assumption that contingency will occur) does not apply, and

(b)any consideration that would be payable only if a contingency were to occur, or that is payable only because a contingency has occurred, does not count as chargeable consideration.

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