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

Sections 41-42 - Partnerships and Trusts

57.Section 41 introduces Schedule 7 which provides for the application of this Act and TCMA to partnerships and provides that the Welsh Ministers may by regulations amend this Schedule.

58.Section 42 introduces Schedule 8 on Trusts which makes provision about the application of this Act and TCMA to trusts, and provides that the Welsh Ministers may by regulations amend this Schedule.

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