- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Saesneg
- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Cymraeg
- Pwynt Penodol mewn Amser (01/04/2018) - English
- Pwynt Penodol mewn Amser (01/04/2018) - Welsh
- Gwreiddiol (Fel y'i Deddfwyd) - Saesneg
- Gwreiddiol (Fel y'i Deddfwyd) - Cymraeg
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
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Changes over time for: Cross Heading: Condition C
Alternative versions:
- 01/04/2018- Amendment
- 01/04/2018
Point in time
Status:
Point in time view as at 01/04/2018.
Changes to legislation:
There are currently no known outstanding effects for the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Cross Heading: Condition C.
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Condition CE+W
4E+WCondition C is that—
(a)the proportions of the chargeable interest to which the persons mentioned in paragraph 3(a) are entitled immediately after the transfer are the same as those to which they were entitled at the relevant time, or
(b)none of the differences in those proportions has arisen as part of arrangements of which the main purpose, or one of the main purposes, is the avoidance of liability to tax.
Commencement Information
I1Sch. 12 para. 4 in force at 1.4.2018 by S.I. 2018/34, art. 3
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