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

SCHEDULE 7 E+W PARTNERSHIPS

PART 10 E+W INTERPRETATION

Transfer of interest in a partnership E+W

48 E+W For the purposes of this Schedule, where a person acquires or increases a partnership share there is a transfer of an interest in the partnership (to that partner and from the other partners).

Commencement Information

I1 Sch. 7 para. 48 in force at 1.4.2018 by S.I. 2018/34, art. 3