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

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Explanatory Notes
Explanatory Notes
Text created by the Welsh Government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the Welsh Parliament.
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Section 8 - Linked transactions

18.This section sets out when a number of different transactions may be treated as ”linked transactions” for the purposes of this Act. It is subject to section 16. The concept of a linked transaction is then used elsewhere.

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

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Explanatory Notes

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Section 8 - Linked transactions

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