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

Valid from 18/10/2017

Valid from 01/04/2018

This section has no associated Explanatory Notes

10E+WCondition 5 is that the total of the payments of capital made to B before the termination of the bond is not less than 60% of the market value of the interest in the land on the effective date of the first transaction.