# Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Paragraph 1


A land transaction is exempt from charge if there is no chargeable consideration for the transaction (but see section 22 (deemed market value)).

---
Source: https://www.legislation.gov.uk/anaw/2017/1/schedule/3/paragraph/1 (the official version)
Page: https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/schedule-3/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.