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

This section has no associated Explanatory Notes

11E+WFor the purposes of this Act, the person or persons identified as the buyer in accordance with paragraph 10, and not the social landlord or any other beneficiary is (or are) to be treated as the buyers of the trust property.

Commencement Information

I1Sch. 15 para. 11 in force at 1.4.2018 by S.I. 2018/34, art. 3