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

69Meaning of subject-matter and main subject-matterE+W

This section has no associated Explanatory Notes

Except as otherwise provided, references in this Act to the subject-matter of a land transaction are to the chargeable interest acquired (the ““main subject-matter””), together with any interest or right appurtenant or pertaining to it that is acquired with it.