Conditions for exclusion

The value of works will not be deemed to be chargeable consideration to the extent that all of the following conditions are met. The conditions are that:

the works are carried out after the effective date of the transaction;

the works are carried out on land acquired or to be owned by the purchaser under the transaction (or on any other land held by the purchaser or a person connected with him); and

it is not a condition of the transaction that the works are carried out by the vendor or a person connected with him.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.