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

Valid from 18/10/2017

Valid from 01/04/2018

SCHEDULE 3 E+W TRANSACTIONS EXEMPT FROM CHARGE

No chargeable consideration E+W

1 E+W A land transaction is exempt from charge if there is no chargeable consideration for the transaction (but see section 22 (deemed market value)).