This Law provides for the taxations of transactions involving rights in land as defined by this Law. It also provides for exemptions, payment of tax, reduction or remission of tax and proceedings for the recovery of tax. The States may, by Regulations, specify transactions to which this Law does not apply.
Implemented by: Taxation (Land Transactions) (LTT Statements and Receipts) (Jersey) Order 2009. (2010-01-01)