46 Exceptions for certain acquisitions of major interests in land

46  Exceptions for certain acquisitions of major interests in land

(1)     The exceptions referred to in section 45 are as follows.

(2)     A transaction which is exempt from charge as provided for in Schedule 3.

(3)     An acquisition other than the grant, assignment or surrender of a lease where the chargeable consideration, together with the chargeable consideration for any linked transactions, is less than £40,000.

(4)     The grant of a lease for a term of less than 7

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