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  • Tax Memo - Stamp taxes - Stamp duty land tax - General principles - Chargeable consideration - Future payments - 90155
    Where some or all of the consideration is to be postponed, the chargeable consideration will be the total amount that is payable for the transaction. There is no reduction or discount for any subsequent delay in payment (except for rent: see ΒΆ90430). If the consideration is in the form of an annuity, the chargeable consideration is deemed to be a one-off payment made up of 12 years' payments. Where the payments vary and this is not due to inflation, the twelve highest payments will be taken into account.
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