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

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Status:

Point in time view as at 06/04/2022.

Changes to legislation:

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.. Help about Changes to Legislation

Shared ownership lease: grant not linked with staircasing transactions etc.E+W

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.

Commencement Information

I1Sch. 15 para. 7 in force at 1.4.2018 by S.I. 2018/34, art. 3

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