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

SCHEDULE 7 E+W PARTNERSHIPS

PART 3 E+W ORDINARY PARTNERSHIP TRANSACTIONS

Introduction E+W

8 E+W This Part of this Schedule applies to land transactions entered into as buyers by or on behalf of the members of a partnership, other than transactions within Parts 4 to 8 of this Schedule.

Commencement Information

I1 Sch. 7 para. 8 in force at 1.4.2018 by S.I. 2018/34, art. 3