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

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Status:

Point in time view as at 01/04/2018.

Changes to legislation:

There are currently no known outstanding effects for the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Cross Heading: Assignment of lease: assumption of obligations by assignee. Help about Changes to Legislation

Assignment of lease: assumption of obligations by assigneeE+W

18E+WIn the case of an assignment of a lease the assumption by the assignee of the obligation—

(a)to pay rent, or

(b)to perform or observe any other undertaking of the tenant under the lease,

does not count as chargeable consideration for the assignment.

Commencement Information

I1Sch. 6 para. 18 in force at 1.4.2018 by S.I. 2018/34, art. 3

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