No versions valid at: 25/05/2017
Point in time view as at 25/05/2017. This version of this cross heading contains provisions that are not valid for this point in time.
There are currently no known outstanding effects for the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Cross Heading: Shared ownership lease: grant not linked with staircasing transactions etc..
Valid from 18/10/2017
Valid from 01/04/2018
7E+WFor the purpose of determining the amount of tax chargeable on the grant of a shared ownership lease of a dwelling, the grant is to be treated as if it is not linked to—
(a)any acquisition of an interest in the dwelling to which paragraph 6 applies, or
(b)a transfer of the reversion to the tenant under the terms of the lease.
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