Changes over time for: Cross Heading: Interpretation
No versions valid at: 25/05/2017
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Point in time view as at 25/05/2017. This version of this cross heading contains provisions that are not valid for this point in time.

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There are currently no known outstanding effects for the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Cross Heading: Interpretation.

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Yn ddilys o 18/10/2017
Yn ddilys o 01/04/2018
InterpretationE+W
5(1)In this Schedule—E+W
“"limited liability partnership”” (“"partneriaeth atebolrwydd cyfyngedig”") means a limited liability partnership formed under the Limited Liability Partnerships Act 2000 (c. 12);
“"the relevant time”” (“"yr adeg berthnasol”") means—
(a)
where the transferor acquired the chargeable interest after the incorporation of the limited liability partnership, immediately after the transferor acquired it, and
(b)
in any other case, immediately before the limited liability partnership's incorporation.
(2)In paragraph 4(b), “"arrangements”” includes any scheme, agreement or understanding, whether or not legally enforceable.
Yn ôl i’r brig