# Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Section 3: Land transaction


(1) In this Act, a “"land transaction”” means an acquisition of a chargeable interest.
(2) Except as otherwise provided, this Act applies however the acquisition is effected, whether by act of the parties, by order of a court or other authority, by or under any enactment or by operation of law.
(3) See section 15 as to when the acquisition of an option or right of pre-emption is a land transaction.

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