Chargeable consideration is defined in, and otherwise ascertained in accordance with, FA 2003, Sch. 4 (and in Sch. 5 and 17A in relation to leases) to the Act. These are set out below in this paragraph ¶10-600.

There are then supplemental provisions as to the amount of the chargeable consideration in FA 2003, s. 51 - 54 , see ¶10-605 to ¶10-615 below.

For the position with leases, see ¶10-620 below.

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