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

Assignment of rights relating to part only of original contractE+W

10E+WWhere the transferee under the assignment of rights referred to in paragraph 7(1) is entitled to call for the transfer of part, but not the whole, of the subject-matter of the original contract—

(a)paragraph 7 applies as if the original contract, so far as relating to that part of its subject-matter, were a separate contract, and

(b)the references in paragraph 8 to the original contract are to be read accordingly.

Commencement Information

I1Sch. 2 para. 10 in force at 1.4.2018 by S.I. 2018/34, art. 3