17Chargeable transactionE+W
This section has no associated Explanatory Notes
A land transaction is a chargeable transaction unless—
(a)it is a transaction that is exempt from charge as provided for in Schedule 3, or
(b)it is a transaction that is relieved from tax by virtue of a provision listed in section 30(2) and in respect of which relief from tax is claimed.
Commencement Information
I1S. 17 in force at 1.4.2018 by S.I. 2018/34, art. 3