Chargeable consideration for SDLT
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There are special rules on how the assumption or discharge of debt is treated as chargeable consideration. 'Debt' means an obligation to pay now or in the future, whether that obligation is certain or contingent. The debt need not be secured, like a mortgage, except as mentioned below. 'Existing debt' (in relation...Explore the subscription options here to get full access to isurv, including downloads.
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