# Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Section 17: Chargeable transaction


A land transaction is a chargeable transaction unless—
(a) it is a transaction that is exempt from charge as provided for in Schedule 3, or
(b) it is a transaction that is relieved from tax by virtue of a provision listed in section 30(2) and in respect of which relief from tax is claimed.

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Source: https://www.legislation.gov.uk/anaw/2017/1/section/17 (the official version)
Page: https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/section-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.