43 Land transactions
Finance Act 2003 (2003 c 14) | Legislation

Land transactions

43  Land transactions

(1)     In this Part a “land transaction” means any acquisition of a chargeable interest.

As to the meaning of “chargeable interest” see section 48.

(2)     Except as otherwise provided, this Part applies however the acquisition is effected, whether by act of the parties, by order of a court or other authority, by or under any statutory provision or by operation of law.

(3)     For the purposes of this Part—

(a)     the creation of a chargeable interest is—

(i)

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