Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw1)

SCHEDULE 6 E+W LEASES

PART 2 E+W DURATION OF LEASE AND TREATMENT OF OVERLAPPING LEASES

Lease for a fixed term E+W

2 E+W In 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.

Commencement Information

I1 Sch. 6 para. 2 in force at 1.4.2018 by S.I. 2018/34, art. 3