Related Commentary  

241(1)  Where–

(a)the consideration for the transfer or vesting of any estate or interest in land or the grant of any lease consists of or includes any property, and

(b)for the purposes of stamp duty chargeable under or by reference to Part I of Schedule 13 to the Finance Act 1999 (transfer on sale) no amount or value is, apart from this section, attributed to that property on that transfer, vesting or grant,

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