[48A Interests, transactions and consideration where land in England and Wales]
Finance Act 2003 (2003 c 14) | Legislation

[48A  Interests, transactions and consideration where land in England and Wales]

[(1)     This section sets out how this Part applies to a transaction which is the acquisition of—

(a)     an estate, interest, right or power in or over land, or

(b)     the benefit of an obligation, restriction or condition

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