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

Valid from 01/04/2018

7Buyer and sellerE+W

This section has no associated Explanatory Notes

(1)The buyer in a land transaction is the person acquiring the subject-matter of the transaction.

(2)The seller in a land transaction is the person disposing of the subject-matter of the transaction.

(3)These expressions apply even if there is no consideration given for the transaction.