Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw1)

SCHEDULE 12 E+W RELIEF FOR INCORPORATION OF LIMITED LIABILITY PARTNERSHIP

Condition A E+W

2 E+W Condition A is that the effective date of the transaction is not more than one year after the date of incorporation of the limited liability partnership.

Commencement Information

I1 Sch. 12 para. 2 in force at 1.4.2018 by S.I. 2018/34, art. 3