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

Valid from 18/10/2017

Valid from 01/04/2018

SCHEDULE 7 E+W PARTNERSHIPS

PART 2 E+W GENERAL PROVISIONS

Continuity of partnerships E+W

6 E+W For the purposes of this Act, a partnership is treated as the same partnership despite a change in membership if any person who was a member before the change remains a member after the change.