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

SCHEDULE 2 PRE-COMPLETION TRANSACTIONS

PART 3 PRE-COMPLETION TRANSACTIONS WHICH ARE FREE-STANDING TRANSFERS

Pre-completion transactions which are free-standing transfers

12 A pre-completion transaction which is not an assignment of rights is referred to in this Schedule as a “free-standing transfer”.