Market value
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For most SDLT transactions, 'market value' is defined in section 118 of the Finance Act 2003 as being 'determined as for the purposes of the Taxation of Chargeable Gains Act 1992 (c.12) (see sections 272 to 274 of that Act)'. This approach is unusual in itself, but it is even stranger when you...Explore the subscription options here to get full access to isurv, including downloads.
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