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

PART 2 E+W THE TAX AND KEY CONCEPTS

CHAPTER 4 E+W CHARGEABLE TRANSACTIONS AND CHARGEABLE CONSIDERATION

Chargeable transactions E+W

17 Chargeable transaction E+W

A land transaction is a chargeable transaction unless—

(a) it is a transaction that is exempt from charge as provided for in Schedule 3, or

(b) it is a transaction that is relieved from tax by virtue of a provision listed in section 30(2) and in respect of which relief from tax is claimed.

Commencement Information

I1 S. 17 in force at 1.4.2018 by S.I. 2018/34, art. 3