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

SCHEDULE 7 E+W PARTNERSHIPS

PART 9 E+W APPLICATION OF EXEMPTIONS, RELIEFS, PROVISIONS OF TCMA AND NOTIFICATION PROVISIONS

Introduction E+W

38 E+W In this Part of this Schedule—

(a) paragraph 39 makes provision about the application of exemptions and reliefs to transactions to which this Schedule applies;

(b) paragraphs 40 and 41 make provision about the application of group relief to certain transactions mentioned in Part 4 of this Schedule;

(c) paragraph 42 makes provision about the application of charities relief to certain transfers of interest in a partnership;

(d) paragraph 43 makes provision about the application of certain provisions of TCMA to partnerships;

(e) paragraph 44 makes provision about the notification of certain transfers of interest in a partnership.

Commencement Information

I1 Sch. 7 para. 38 in force at 1.4.2018 by S.I. 2018/34, art. 3