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

Lease for a fixed termE+W

2E+WIn 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

I1Sch. 6 para. 2 in force at 1.4.2018 by S.I. 2018/34, art. 3