Chwilio Deddfwriaeth

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

Newidiadau dros amser i: Section 9

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Golwg cyfnod mewn amser fel yr oedd ar 01/04/2018.

Newidiadau i ddeddfwriaeth:

Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Section 9 yn gyfredol gyda’r holl newidiadau y gwyddys eu bod mewn grym ar neu cyn 21 Hydref 2019. Mae newidiadau a all gael eu dwyn i rym yn y dyfodol. Mae newidiadau a wnaed yn ymddangos yn y cynnwys a chyfeirir atynt trwy anodiadau. Help about Changes to Legislation

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9(1)Condition 4 is that, before the end of the period of 120 days beginning with the effective date of the first transaction, B provides WRA with the prescribed evidence that a satisfactory legal charge has been entered in the register of title kept under section 1 of the Land Registration Act 2002 (c. 9).E+W

(2)A charge is satisfactory for the purposes of condition 4 if it—

(a)is a first charge on the interest transferred to B,

(b)is in favour of WRA, and

(c)is for the total of—

(i)the amount of tax which would (apart from paragraph 13) be chargeable on the first transaction if the chargeable consideration for that transaction had been the market value of the interest on the effective date of that transaction, and

(ii)any interest and penalties which would for the time being be payable on or in relation to that amount of tax, if the tax had been payable (but not paid) in respect of the first transaction.

Commencement Information

I1Sch. 11 para. 9(1) in force at 18.10.2017 for specified purposes by S.I. 2017/953, art. 2(e)(ii)

I2Sch. 11 para. 9(1) in force at 1.4.2018 in so far as not already in force by S.I. 2018/34, art. 3

I3Sch. 11 para. 9(2) in force at 1.4.2018 by S.I. 2018/34, art. 3

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