This section has no associated Explanatory Notes
1SA land transaction is an exempt transaction if there is no chargeable consideration for the transaction.
Commencement Information
I1 Sch. 1 para. 1 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
1SA land transaction is an exempt transaction if there is no chargeable consideration for the transaction.
Commencement Information
I1 Sch. 1 para. 1 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2