Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017

Lease for a fixed term

This section has no associated Explanatory Notes

2In applying any provision of this Act to a lease for a fixed term no account is to be taken of—

(a)any contingency as a result of which the lease may be terminated before the end of the fixed term, or

(b)any right of either party to terminate the lease or renew it.