Cookies on Legislation.gov.uk

The cookies on legislation.gov.uk do two things: they remember any settings you've chosen so you don't have to choose them on every page, and they help us understand how people browse our website, so we can make improvements and fix problems. We need your consent to use some of these cookies.

Search Legislation

Advanced Search

Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017

Close

Print Options

First rent review in final quarter of fifth year

248.Paragraph 11 provides that where the lease provides for a review of the rents to be carried out but that review commences in the final three months of the first 5 years of the lease, the review is ignored for LTT purposes.

Back to top

Options/Help

The data on this page is available in the alternative data formats listed: