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

SCHEDULE 7 E+W PARTNERSHIPS

PART 2 E+W GENERAL PROVISIONS

Partnership not to be regarded as a unit trust scheme etc. E+W

7 E+W For the purposes of this Act, a partnership is not to be regarded as a unit trust scheme or an open-ended investment company.

Commencement Information

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