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

Introduction

This section has no associated Explanatory Notes

38In this Part of this Schedule—

(a)paragraph 39 makes provision about the application of exemptions and reliefs to transactions to which this Schedule applies;

(b)paragraphs 40 and 41 make provision about the application of group relief to certain transactions mentioned in Part 4 of this Schedule;

(c)paragraph 42 makes provision about the application of charities relief to certain transfers of interest in a partnership;

(d)paragraph 43 makes provision about the application of certain provisions of TCMA to partnerships;

(e)paragraph 44 makes provision about the notification of certain transfers of interest in a partnership.