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

SCHEDULE 10 E+W ALTERNATIVE PROPERTY FINANCE RELIEFS

PART 5 E+W INTERPRETATION

Meaning of ““arrangements”” E+W

9 E+W In this Schedule, “"arrangements”” includes any agreement, understanding, scheme, transaction or series of any of those things (whether or not legally enforceable).

Commencement Information

I1 Sch. 10 para. 9 in force at 1.4.2018 by S.I. 2018/34, art. 3