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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
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Residential leases, non-residential leases and mixed leases
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26For the purposes of this Part of this Schedule, a transaction is—
(a)an acquisition of a residential lease if—
(i)it is the acquisition of a lease or other chargeable interest relating to a lease, the main subject-matter of which consists entirely of residential property, or
(ii)where the acquisition is one of a number of linked transactions, the main subject-matter of each transaction consists entirely of residential property;
(b)an acquisition of a non-residential lease if—
(i)it is the acquisition of a lease or other chargeable interest relating to a lease, the main subject-matter of which consists entirely of land which is not residential property, or
(ii)where the acquisition is one of a number of linked transactions, the main subject-matter of each transaction consists entirely of land which is not residential property;
(c)an acquisition of a mixed lease if—
(i)it is the acquisition of a lease or other chargeable interest relating to a lease, the main subject-matter of which includes land which is not residential property, or
(ii)where the acquisition is one of a number of linked transactions, the main subject-matter of any of the transactions includes land which is not residential property.
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