Part 5 – Application of Act and Tcma to Certain Persons and Bodies
Part 8 – Interpretation and Final Provisions
Schedule 2 - Pre-completion transactions
Part 2 - Pre-completion transactions which are assignments of rights
Part 3 - Pre-completion transactions which are free-standing transfers
Schedule 5 - Higher rates residential property transactions
Part 2: Buyer is an individual: single dwelling transactions
Part 3: Buyer is an individual: multiple dwelling transactions
Part 2 - Duration of lease and treatment of overlapping leases
Part 3 - Rent and other consideration
Adjustment of tax where rent determined on reconsideration date
Underpayment of tax where rent determined on reconsideration date
Overpayment of tax where rent determined on reconsideration date
Tenant’s obligations etc. that do not count as chargeable consideration
Loan or deposit in connection with grant or assignment of lease
Part 5 - Calculation of tax chargeable
Tax rates and bands: rent element of non-residential and mixed leases
Calculation of tax chargeable in respect of rent: non-residential and mixed leases
Calculation of tax chargeable in respect of rent: linked transactions
Tax chargeable in respect of consideration other than rent: general
Tax chargeable in respect of consideration other than rent: mixed leases
Schedule 10 - Alternative Property Finance Reliefs
Schedule 11 - Relief for alternative finance investment bonds
Schedule 12 - Relief for incorporation of limited liability partnership
Schedule 13 - Relief for acquisitions involving multiple dwellings
Schedule 15 - Treatment of certain transactions relating to social housing
Part 6 - Relief for certain acquisition by registered social landlords
Schedule 20 – Relief for acquisitions by public bodies and health bodies
Schedule 21 – Compulsory purchase relief and planning obligations relief
Schedule 23 –Amendments to the Tax Collection and Management (Wales) Act 2016
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