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

3Land transaction

This section has no associated Explanatory Notes

(1)In this Act, a “land transaction” means an acquisition of a chargeable interest.

(2)Except as otherwise provided, this Act applies however the acquisition is effected, whether by act of the parties, by order of a court or other authority, by or under any enactment or by operation of law.

(3)See section 15 as to when the acquisition of an option or right of pre-emption is a land transaction.