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

Valid from 18/10/2017

Valid from 01/04/2018

This section has no associated Explanatory Notes

6E+WA pre-completion transaction is an ““assignment of rights”” if the entitlement of the transferee referred to in paragraph 3(1)(a) is an entitlement to exercise rights under the original contract.