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

SCHEDULE 12 E+W RELIEF FOR INCORPORATION OF LIMITED LIABILITY PARTNERSHIP

The relief E+W

1 E+W A transaction by which a chargeable interest is transferred by a person (“"the transferor””) to a limited liability partnership in connection with its incorporation is relieved from tax if conditions A to C are met.

Commencement Information

I1 Sch. 12 para. 1 in force at 1.4.2018 by S.I. 2018/34, art. 3