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

SCHEDULE 6 E+W LEASES

PART 5 E+W CALCULATION OF TAX CHARGEABLE

Temporal discount rate E+W

32 E+W For the purposes of paragraph 31 the ““temporal discount rate”” is 3.5% or such other rate as the Welsh Ministers may by regulations specify.

Commencement Information

I1 Sch. 6 para. 32 in force at 1.4.2018 by S.I. 2018/34, art. 3