Point in time view as at 01/04/2018.
There are currently no known outstanding effects for the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Cross Heading: Partition etc.: disregard of existing interest.
6E+WIn the case of a land transaction giving effect to a partition or division of a chargeable interest to which persons are jointly entitled, the share of the interest held by the buyer immediately before the partition or division does not count as chargeable consideration.
Commencement Information
I1Sch. 4 para. 6 in force at 1.4.2018 by S.I. 2018/34, art. 3
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