Section 46 Exceptions for certain acquisitions of major interests in land
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (2017 anaw 1) | Legislation46 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
To view this document in full, take a free 7 day trial of LexisNexis and benefit from:
- Access to 20 million legal documents from over 1,600 Sources as part of our archive
- The ability to download court judgments within 30 minutes of their release
- New enactments available within 24 hours of publication on legislation.gov.uk
- Exclusive Sources to LexisNexis include; Halsbury’s Laws, Atkin’s Court Forms, Encyclopedia of Forms and Precedents and the All England Law Reports
To view the latest version of this document and thousands of others like it,
sign-in to LexisNexis or register for a free trial.
To view this document in its entirety, and to better understand how the law applies in
practice, sign-in to LexisNexis or start your free trial.
Court judgement are available within 24 hours of being handed down with case digests and enactments published throughout the day.
Halsbury’s Annotations provide clear definitions of legal concepts, making them more accessible.
Practice notes provide up-to-date explanations of the law, helping you to respond with speed and accuracy.
View full Act
CONTACT US
