Explanatory Notes

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

1

24 May 2017

Commentary on Sections

Part 8 – Interpretation and Final Provisions

Schedule 2 - Pre-completion transactions

Part 2 - Pre-completion transactions which are assignments of rights

Assignment of rights relating to part only of original contract

128. Paragraph 10 provides for the treatment of assignments of rights relating to only part of the subject-matter of the original contract.