6 Acquisition and disposal of chargeable interest

6  Acquisition and disposal of chargeable interest

(1)     For the purposes of this Act, each of the following is an acquisition and a disposal of a chargeable interest—

(a)     the creation of the interest;

(b)     the surrender or release of the interest;

(c)     the variation of the interest.

(2)     But the variation of a lease is an acquisition

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