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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
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Partnerships
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32(1)Sub-paragraph (2) applies in relation to a chargeable transaction, the subject-matter of which consists of a major interest in one or more dwellings if—
(a)the buyer (or one of them) is a partner in a partnership, but
(b)the buyer does not enter into the transaction for the purposes of the partnership.
(2)For the purposes of determining whether paragraph 5 or 15 applies to the transaction, any major interest in any other dwelling that is held by or on behalf of the partnership for the purposes of a trade carried on by the partnership is not to be treated as held by or on behalf of the buyer.
(3)Paragraph 4(1)(a) of Schedule 7 (chargeable interests held by partnerships treated as held by the partners) has effect subject to sub-paragraph (2).
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