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

Valid from 18/10/2017

PART 2 E+W THE TAX AND KEY CONCEPTS

Valid from 01/04/2018

CHAPTER 3 E+W PARTICULAR TRANSACTIONS

Contracts and transfers: particular cases E+W

13 Pre-completion transactions E+W

Schedule 2 makes—

(a) provision about the application of section 10 (contract and transfer) in certain cases where an assignment of rights, subsale or other transaction is entered into without the contract having been completed, and

(b) other provision about such cases.