48 Chargeable interests
Finance Act 2003 (2003 c 14) | Legislation

Chargeable interests, chargeable transactions and chargeable consideration

48  Chargeable interests

(1)     In this Part “chargeable interest” means—

(a)     an estate, interest, right or power in or over land in [England . . . or Northern Ireland], or

(b)     the benefit of an obligation, restriction or condition affecting the value of any such estate, interest, right or power,

other than an

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