# Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Paragraph 2


In applying any provision of this Act to a lease for a fixed term no account is to be taken of—
(a) any contingency as a result of which the lease may be terminated before the end of the fixed term, or
(b) any right of either party to terminate the lease or renew it.

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Source: https://www.legislation.gov.uk/anaw/2017/1/schedule/6/paragraph/2 (the official version)
Page: https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/schedule-6/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.