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

PART 8 E+W INTERPRETATION AND FINAL PROVISIONS

Interpretation E+W

68 Meaning of major interest in land E+W

References in this Act to a ““major interest”” in land are to—

(a) an estate in fee simple absolute, or

(b) a term of years absolute,

whether subsisting at law or in equity.