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

SCHEDULE 7 PARTNERSHIPS

PART 8 TRANSFERS INVOLVING PROPERTY-INVESTMENT PARTNERSHIPS

Introduction

32 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.