Changes over time for: Cross Heading: Interpretation
Status:
Point in time view as at 01/04/2018.
Changes to legislation:
There are currently no known outstanding effects for the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Cross Heading: Interpretation.
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InterpretationE+W
5(1)In this Schedule—E+W
“"limited liability partnership”” (“"partneriaeth atebolrwydd cyfyngedig”") means a limited liability partnership formed under the Limited Liability Partnerships Act 2000 (c. 12);
“"the relevant time”” (“"yr adeg berthnasol”") means—
(a)
where the transferor acquired the chargeable interest after the incorporation of the limited liability partnership, immediately after the transferor acquired it, and
(b)
in any other case, immediately before the limited liability partnership's incorporation.
(2)In paragraph 4(b), “"arrangements”” includes any scheme, agreement or understanding, whether or not legally enforceable.
Yn ôl i’r brig