{
  "url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/section-32",
  "json_url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/section-32.json",
  "legislation": "anaw/2017/1",
  "legislation_title": "Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017",
  "legislation_url": "https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017",
  "path": "section/32",
  "kind": "section",
  "number": "32",
  "heading": "Leases",
  "text": "(1) In this Act, “\"lease”” means—\n(a) an interest or right in or over land for a term of years (whether fixed or periodic), or\n(b) any other interest or right in or over land terminable by a period of notice or by notice at any time (other than a tenancy at will, being an exempt interest by virtue of section 5(1)(c)).\n(2) Schedule 6 makes further provision about leases.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 32(1) in force at 1.4.2018 by S.I. 2018/34, art. 3"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 32(2) in force at 18.10.2017 for specified purposes by S.I. 2017/953, art. 2(f)"
    },
    {
      "type": "I",
      "label": "I3",
      "text": "S. 32(2) in force at 1.4.2018 in so far as not already in force by S.I. 2018/34, art. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2017/1/section/32",
    "retrieved_at": "2026-10-29T20:18:12.749395+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}