242 Where consideration not ascertainable from conveyance or lease
Finance Act 1994 (1994 c 9) | Legislation

242  Where consideration not ascertainable from conveyance or lease

(1)     Where, for the purposes of stamp duty chargeable under or by reference to [Part I of Schedule 13 to the Finance Act 1999 (conveyance or transfer on sale)], the consideration, or any part of the consideration, for—

(a)     the transfer or vesting of any estate or interest in land, or

(b)     the grant of any [lease],

cannot, apart from

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