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

SCHEDULE 7 E+W PARTNERSHIPS

PART 8 E+W TRANSFERS INVOLVING PROPERTY-INVESTMENT PARTNERSHIPS

Introduction E+W

32 E+W This Part of this Schedule makes provision—

(a) about certain transactions involving the transfer of an interest in a property-investment partnership, and

(b) for a property investment partnership to elect to disapply paragraph 13 in relation to certain land transactions.

Commencement Information

I1 Sch. 7 para. 32 in force at 1.4.2018 by S.I. 2018/34, art. 3