# Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Section 70: Meaning of market value


For the purposes of this Act, ““market value”” is to be determined as for the purposes of the Taxation of Chargeable Gains Act 1992 (c. 12) (see sections 272 to 274 of that Act).

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Source: https://www.legislation.gov.uk/anaw/2017/1/section/70 (the official version)
Page: https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/section-70
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.