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

SCHEDULE 16 E+W GROUP RELIEF

PART 1 E+W INTRODUCTORY

Overview E+W

1 (1) This Schedule makes provision about the relief available for certain transactions where the seller and the buyer are companies that are members of the same group. E+W

(2) This Schedule is arranged as follows—

(a) Part 2 describes the relief available and makes provision about the interpretation of this Schedule,

(b) Part 3 restricts the availability of the relief,

(c) Part 4 makes provision about the withdrawal of the relief, and

(d) Part 5 makes provision about recovery of unpaid tax from certain persons.

Commencement Information

I1 Sch. 16 para. 1 in force at 1.4.2018 by S.I. 2018/34, art. 3