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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
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4Chargeable interest
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(1)A chargeable interest is—
(a)an estate, interest, right or power in or over land in Wales, or
(b)the benefit of an obligation, restriction or condition affecting the value of any such estate, interest, right or power,
other than an exempt interest.
(2)In this Act, “land in Wales” does not include land below mean low water mark.
(3)See section 9 as to land partly in Wales and partly in England.
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