Chargeable consideration for SDLT
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Apart from rent, which is chargeable to SDLT on a discounted net present value (NPV) of future payments, no discount is available because that some or all of the consideration is payable in the future. (Special treatment is available for annuities, but they are rarely encountered in a land transaction.) Example 1 A developer...Explore the subscription options here to get full access to isurv, including downloads.
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