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

SCHEDULE 16 E+W GROUP RELIEF

PART 4 E+W WITHDRAWAL OF RELIEF

Interpretation: relieved transaction E+W

7 E+W In this Part of this Schedule, a transaction that is relieved from tax by virtue of paragraph 2 (group relief) is referred to as a “"relieved transaction””.

Commencement Information

I1 Sch. 16 para. 7 in force at 1.4.2018 by S.I. 2018/34, art. 3