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

SCHEDULE 2 E+W PRE-COMPLETION TRANSACTIONS

PART 2 E+W PRE-COMPLETION TRANSACTIONS WHICH ARE ASSIGNMENTS OF RIGHTS

Pre-completion transactions which are assignments of rights E+W

6 E+W A 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.

Commencement Information

I1 Sch. 2 para. 6 in force at 1.4.2018 by S.I. 2018/34, art. 3