Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 6 paragraph 3

Leases that continue beyond a fixed term

Schedule 6 paragraph 3 explains how land transaction tax applies to leases that continue beyond their original fixed term, either because the lease was designed to run on until terminated or because it continues by operation of law.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.