There are five categories of notifiable land transactions:

1An acquisition of a major interest in land that does not fall within one or more of the exceptions in s. 77A (for which see ¶90-010)

2An acquisition of a chargeable interest other than a major interest in land, where there is chargeable consideration in respect of which tax is chargeable at a rate of more than 0% or would be so chargeable but for a relief

3A land transaction into which a person is treated as entering by virtue of s. 44A(3) (substantial performance of a contract providing for conveyance to a third party, for which see ¶20-230)

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