# Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Section 7: Buyer and seller


(1) The buyer in a land transaction is the person acquiring the subject-matter of the transaction.
(2) The seller in a land transaction is the person disposing of the subject-matter of the transaction.
(3) These expressions apply even if there is no consideration given for the transaction.

---
Source: https://www.legislation.gov.uk/anaw/2017/1/section/7 (the official version)
Page: https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/section-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.