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

Assents and appropriations by personal representatives and variation of testamentary dispositions etc.

168.Paragraphs 5 and 6 exempt from LTT a transaction if it is effected in accordance with any entitlement under or in relation to a will, or the variation of testamentary dispositions, but subject to the additional conditions listed.

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Text created by the Welsh Government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the National Assembly for Wales.

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